文章基本信息

标题：Part IV A and Peabody
本地全文：下载
作者：Fiona Martin ; Sandra Rodman
期刊名称：QUT Law Review
电子版ISSN：2201-7275
出版年度：1994
卷号：10
页码：158-169
语种：English
出版社：Queensland University of Technology
摘要：This article examines the decision and its implications and will conclude that although this was the opportunity for the High Court to make some authoritative statements in respect of the interpretation and application of Part IVA, it appears to the authors that they did not do so. It is disappointing that their Honours did not provide guidelines on how a tax avoidance scheme should be identified. Considering the importance of the decision and its ramifications for the taxpaying community, it is disappointing that the judgement was so short and did not examine all of the interpretative issues associated with Part IVA.