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PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective? - Austaxpolicy: The Tax and Transfer Policy Blog

Summary by Austaxpolicy: The Tax and Transfer Policy Blog
Kate Roff details how Part IVA works, including why it was introduced and why, in 2013, the then government considered remedial amendments were necessary.
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Austaxpolicy: The Tax and Transfer Policy Blog broke the news in on Wednesday, April 23, 2025.
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