№ lp_2_3_09030
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Advisory correspondence outlining the operation of Part IVA of the Income Tax Assessment Act 1936, including definitions of scheme and tax benefit, legislative amendments effective from 16 November 2012, and illustrative explanations of the annihilation and reconstruction approaches to determining tax avoidance.
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Legislation: Income Tax Assessment Act 1936 (ITAA 1936)
Relevant Provisions: Part IVA; Sections 177C and 177CB
Jurisdiction: Australia
Issuing Authority Referenced: Australian Taxation Office (ATO)
Subject Matter: General anti-avoidance rules and tax benefit determination
Effective Date of Amendments: 16 November 2012
Retrospective Application: Schemes entered into from 16 November 2012
Document Type: Advisory letter
Structure: Executive summary with legal analysis and illustrative examples
Price: 8 / 10 USD
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The product description is provided for reference. Actual content and formatting may differ slightly.
Part IVA: General anti-avoidance provisions
Year: 1936
Region / city: Australia
Subject: Tax Law
Document type: Legal Text
Organization / institution: Australian Taxation Office
Author: Unknown
Target audience: Tax professionals, business owners
Period of validity: Not specified
Approval date: Not specified
Date of changes: 16 November 2012
Part IVA: General anti-avoidance provisions
Year: 1936
Region / city: Australia
Subject: Tax Law
Document type: Legal Text
Organization / institution: Australian Taxation Office
Author: Unknown
Target audience: Tax professionals, business owners
Period of validity: Not specified
Approval date: Not specified
Date of changes: 16 November 2012
Intelligent Video Analytics (IVA) Pro License Plate + Make Model
Year: 2024
Region / City: Global
Topic: Video Surveillance, Traffic Management, Security Systems
Document Type: Technical Specification
Organization / Institution: Bosch Security Systems
Author: Bosch Security Systems
Target Audience: Specifiers, Installers, System Integrators
Effective Date: Not specified
Date of Approval: Not specified
Date of Revision: Not specified
Requirements for Third Party Provider Contracts for the Delivery of Title Services to Private Schools (Titles I, IIA, IIIA, and/or IVA)
Note: Year
Targeting Title IVA Funds – Sample District Allocation Plan
Program: Title IVA Funds
Region / State: Massachusetts
Education Level: Elementary and Middle School
Schools Referenced: ABC Elementary School; XYZ Middle School
Low-Income Rate (Elementary School): 33.9%
Low-Income Rate (Middle School): 26.1%
Thematic Focus: Social and Emotional Learning (SEL); School Climate
Strategic Goals Referenced: 2.1 Safe and Supportive Classroom Model; 2.2 Alignment of SEL Resources and Training
Decision-Making Body: District Leadership Team; School Instructional Leadership Teams
Process Basis: Annual Needs Assessment; Institutional Self-Evaluation
Funding Priority: Responsive Classroom Implementation
Materials Funded: Quiet Chimes; Responsive Classroom Course Books; Center City Kids Books; Morning Meeting Book; Yardsticks Guides for Parents
Document Status: Sample; Informational and Illustrative; Not an Official Massachusetts Department of Elementary and Secondary Education Document
Title IVA Grant: Quick Reference Guide on Allowable Costs – Fund Code 0309 Creating Safe, Healthy and Supportive, High-Quality Educational Learning Environments for All
Year: 2026
Region / City: Massachusetts, USA
Topic: Education Funding and Grant Management
Document Type: Grant Guidance / Reference Guide
Organization / Institution: Massachusetts Department of Elementary and Secondary Education (DESE)
Author: DESE Grant Administration Team
Target Audience: School districts, grant administrators, LEA fiscal representatives
Funding Period: Federal Fiscal Year 2026
Applicable Fund Code: 0309
Covered Activities: Well-rounded education, school safety and health, technology integration
Expense Categories: Professional salaries, clerical salaries, contracted services, supplies and materials, equipment, indirect costs
Special Requirements: Consultation with private schools, allocation percentages based on grant size, narrative descriptions for budget items
Revisions: Required for significant changes in program objectives or budget line increases exceeding $100, 10%, or $10,000
Restrictions: Unallowable costs specified per category, limits on technology infrastructure spending
Income Tax Assessment Act 1936 Compilation No. 188
Year: 2025
Region / City: Australia
Subject: Taxation
Document Type: Legislation
Institution: Australian Government
Author: Parliament of Australia
Target Audience: Legal professionals, tax specialists, government entities
Effective Period: From 1 January 2025
Approval Date: Not specified
Amendment Dates: 2024
Week 5: Eric Walrond, “The Wharf Rats” (1926); James Hanley, “The Last Voyage” (1932); George Garrett, “Fishmeal” (1936)
Year: 1926
Region / City: N/A
Theme: Labour, exploitation, maritime life
Document Type: Literary analysis / narrative
Organization / Institution: N/A
Author: Eric Walrond, James Hanley, George Garrett
Target Audience: Literary scholars, students, readers of maritime and labour literature
Effective Period: N/A
Approval Date: N/A
Date of Changes: N/A
Form 4972 - Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936)
Year: 2018
Region / city: United States
Topic: Taxation of qualified lump-sum distributions
Document type: Tax form
Organization / institution: Department of the Treasury, Internal Revenue Service
Author: Internal Revenue Service
Target audience: Taxpayers receiving lump-sum distributions from qualified plans
Effective period: 2018
Approval date: Not specified
Modification date: Not specified
Income Tax Assessment Act 1936, Compilation No. 190, 1 January 2026
Year: 1936
Jurisdiction: Australia
Type of document: Legislation
Amendments included: Act No. 9, 2025
Compilation date: 1 January 2026
Volumes: 7
Sections covered: 178A–468, Schedules, Endnotes
Editorial authority: First Parliamentary Counsel
Legislation history: Detailed in endnotes 3 and 4
Self-repealing provisions: Noted in endnotes
Uncommenced amendments: Indicated in endnotes
Application, saving and transitional provisions: Referenced in endnotes
Context: Legislative source detailing the text, amendments, and endnotes of the Income Tax Assessment Act 1936 as compiled and in force on 1 January 2026, including historical and editorial notes.
Form 4972 - Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936)
Year: 2020
Region / City: United States
Topic: Taxation of lump-sum distributions
Document Type: IRS Form
Authority / Institution: Internal Revenue Service (IRS)
Author: United States Department of the Treasury
Target Audience: Individuals receiving lump-sum distributions from qualified plans
Period of Validity: 2020
Date of Approval: Not specified
Date of Changes: Not specified
Topics: anti-avoidance IVA 1936