Review of Tax Office’s management of complex issues – Case study on service entity arrangements
Appendix 4: Extract from Tax office’s trusts assessing manual
A.4.1 Paragraphs 4.13.1 to 4.13.4 of Chapter 13 of the Tax Offices’ Trust Assessing Manual are reproduced below. These paragraphs (with the exception of the paragraphs shaded in grey) were published by CCH Australia Limited in October 1985.59
59 CCH Australia Limited, Australian Taxation Office Assessing Handbook — Trust Volume 4, October 1985.
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