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Anti-Avoidance Provisions and the Tax Office
Published on 24 Mar 01 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Topics covered in this convention paper include:
- Analysis of the current interpretation of Part IVA, including the new definition of tax benefit
- A practical guide to assessing anti-avoidance issues in planning with tax reform
- The group reorganisation - can complying with tax legislation itself create unsuspected anti-avoidance problems?
Author profile
Justice Gaetano Pagone
Tony has returned to practice as a barrister, after retiring from the Federal Court of Australia where he had been the national co-ordinating judge of the Taxation National Practice Area. Before his appointment to the Federal Court he was a judge of the trial division of the Supreme Court of Victoria and had been the judge in charge of the Commercial Court of that Court. He practised widely in taxation law, commercial law, administrative law, constitution law, public and human rights law during his career at the Bar. He was also Special Counsel to the Australian Taxation Office between 2002 and 2004. He is a professorial fellow of the Melbourne Law School and lectures in several post-graduate courses at the Melbourne Law School and from time to time in the Law Faculty at Monash University. He was the President of the International Association of Judges from October 2018 to September 2021 and had been on the board of the International Association of Tax Judges. - Current at 17 November 2021
This was presented at 15TH NATIONAL CONVENTION - AHEAD OF THE WAVE .
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Individual sessions
Planning for the Utilisation of Group Losses
Author(s): Tony COOPERMaterials from this session:
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Existing Trading Structures
Author(s): Richard J FRIENDMaterials from this session:
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Tax Reform Update: Establishing our Current Position
Author(s): Tony STOLAREKMaterials from this session:
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Anti Avoidance and the Tax Office
Author(s): Tony PAGONE QCMaterials from this session:
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Anti-Avoidance and the Tax Office
Author(s): Michael D'ASCENZOMaterials from this session:
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Business Changes and Reorganisations
Author(s): Les SZEKELYMaterials from this session:
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Capital Gains Tax: Minimising Capital Gains Tax
Author(s): Mark L ROBERTSONMaterials from this session:
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Private Investment Structures
Author(s): Peter RILEYMaterials from this session:
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Simplified Tax System
Author(s): Michael HINEMaterials from this session:
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The Too Hard Basket - Dealing with Old Tax Problems
Author(s): Arlene MACDONALDMaterials from this session:
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Planning for the Bigger End of Business Groups
Author(s): Paul KRAKAUERMaterials from this session:
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Alienation of Personal Services Income
Author(s): Peter MOLTONIMaterials from this session:
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Tax Reform - Where are we?
Author(s): Alice MCCLEARYMaterials from this session:
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