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Part IVA: Where to from here? paper

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Published on 23 Aug 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

On 1 March 2012, the Assistant Treasurer announced that the Government would introduce amendments to the general anti-avoidance rule in Part IVA to ensure that recent arguments advanced by taxpayers “will no longer be successful”. The amendments which might ultimately be made are proposed to be retrospective, operating from 1 March 2012, notwithstanding that the nature of the amendments is unknown.

This paper considers:

  • the current operation of Part IVA
  • the recent cases referred to by the Assistant Treasurer
  • the potential amendments which might be introduced.

Author profile

The Hon Thomas Thawley
The Hon Thomas Thawley was appointed to the Federal Court on 14 February 2018. He graduated in 1996 from the Australian National University with a Bachelor of Arts and a Bachelor of Laws (First Class Honours) and from the University of Sydney with a Masters of Law. He worked as Tipstaff to the Hon R P Meagher in 1997 and then practised at the New South Wales Bar from 1998 until his appointment in 2018. He was appointed Senior Counsel in New South Wales in 2012. - Current at 31 March 2023

 

This was presented at 45th Western Australia State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA: Where to from here?

Author(s):  Tom Thawley

Materials from this session:

Dealing with Division 7A disasters

Author(s):  Paul SOKOLOWSKI,  Kaitilin LOWDON

Materials from this session:

The ship of Theseus and other trust perplexities

Author(s):  Fiona DILLON

Materials from this session:

Taxation of trusts tug-of-war

Author(s):  Jonathan ILBERY

Materials from this session:

Superannuation - Consulting the compass

Author(s):  Sharyn LONG

Materials from this session:

Risky business: How not to get sued (and what to do if you are sued)

Author(s):  Fiona HALSEY

Materials from this session:

Successful succession planning

Author(s):  Ken SCHURGOTT

Materials from this session:

Corporate conundrums

Author(s):  Paul ABBEY,  Andrew Tran,  Matthew Budge

Materials from this session:

Philanthropy: Tax planning and sustainable giving

Author(s):  Peter DOWLING

Materials from this session:

What to look for when your client chooses to send employees to work overseas

Author(s):  Ben TRAVERS,  Dan HODGSON

Materials from this session:

Further details about this event:

 

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