Part IVA (anti-avoidance provisions)
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Australian tax law provision
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:amendedBy |
2013
|
| gptkbp:appliesTo |
gptkb:tax_law
scheme is entered into for tax benefit |
| gptkbp:dateEnacted |
1981
|
| gptkbp:effect |
disregards tax benefits from avoidance schemes
|
| https://www.w3.org/2000/01/rdf-schema#label |
Part IVA (anti-avoidance provisions)
|
| gptkbp:interpretedBy |
gptkb:Australian_courts
|
| gptkbp:jurisdiction |
gptkb:Australia
|
| gptkbp:mainTest |
dominant purpose test
|
| gptkbp:partOf |
gptkb:Income_Tax_Assessment_Act_1936
|
| gptkbp:purpose |
counter tax avoidance schemes
|
| gptkbp:relevantCase |
Hart v Commissioner of Taxation
Peabody v Commissioner of Taxation Federal Commissioner of Taxation v Spotless Services Ltd |
| gptkbp:replacedBy |
former section 260
|
| gptkbp:bfsParent |
gptkb:Income_Tax_Assessment_Act_1936
|
| gptkbp:bfsLayer |
6
|