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Legislation
ATO documents that consider ITAA 1936 s IVA
616 documents
Home Loan Unit Trust Arrangement
Internet Marketing Expenses Scheme
Scrip Loan and Option Arrangement
Personal Services - Partnership Arrangement
Prepaid Service Warrant Arrangement
Education or Scholarship Trust Arrangements
Mutual associations - deductibility of contributions and derivation of income (volume allowances)
Remote Area Housing Benefit Arrangements
Investment into Foreign Life Insurance Policies
Avoidance of Capital Gains Tax Utilising a Trust Structure
Assignment of Australian Copyright on Articles Prepared by Non-Resident Authors
Dividend Stripping / Distribution of Surplus Profits Arrangements
Copyright Transfer Arrangement
Profit washing scheme using a trust and loss entity
Prepaid Services Warrant Arrangement
Use of an outbound offshore re-invoicing arrangement to avoid or evade Australian tax
Use of an inbound offshore re-invoicing arrangement to avoid or evade Australian tax
Asset transfer to an offshore structure at below market value in anticipation of resale to a third party at market value
Asset transfer to an offshore structure at below market value with subsequent use to produce income not attributed to the taxpayer for Australian tax purposes
Employee Entitlement Fund