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Using ILAC, answer ' Question B1 : Outline the key elements of Part IVA and discuss the regime by way of reference to case law.

Using ILAC, answer 'Question B1:

Outline the key elements of Part IVA and discuss the regime by way of reference to case law. Further with reference to Hart'scase outline how the Commissioner successfully argued a breach of Part IVA of the ITAA 36. (15 Marks)

Make sure that in your answer that you refer to legislative provisions and case law where appropriate.'

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