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Abstract

When does legitimate taxation planning become tax avoidance prohibited by Part IVA of the Income Tax Assessment Act 1936? The most recent High Court consideration of this question occurred in Federal Commissioner of Taxation v Hart. This article argues that the High Court in Hart broadened the application of Part IVA contrary to the requirements of the legislation. The result is that arrangements Part IVA was not enacted to proscribe may now be caught in its net. Has the High Court in Hart spelt the end of ‘legitimate taxation planning’?

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