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Technical Paper

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Part IVA

23 July 2014


The "new" Part IVA has been operative since November 2012. As this is the general anti-avoidance provision of the Australian income tax law, all tax advisers need a working knowledge of how it operates.  But do we know how it will be interpreted by the courts?  How will the ATO apply Part IVA now?

Subdivision and development of a main residence