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Part IVA - Grappling with the problem of 'purpose' presentation
Published on 01 Jun 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- Court interpretations of the provisions of Part IVA including:
- successful arguments/resonding failures
- examining the right people
- dispelling the myths
- what matters and why
- change ahead?
Author profile
Prof Graeme Cooper FTI
Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
- Current at
18 July 2023
This was presented at 2012 Queensland Annual State Convention .
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Individual sessions
Voluntary disclosure: Reasonably arguable position
Author(s): Arthur ATHANASIOUMaterials from this session:
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Part IVA - Grappling with the problem of 'purpose'
Author(s): Graeme COOPERMaterials from this session:
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From audit to litigation: Get in front
Author(s): Mark WESTMaterials from this session:
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A fresh look at year-end issues
Author(s): Stephen HOLMESMaterials from this session:
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Interest or deduction?
Author(s): Steven GRANTMaterials from this session:
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Tax free pensions: The fine print
Author(s): Lyn FORMICAMaterials from this session:
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Judgement Day
Author(s): Ross BURNSMaterials from this session:
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Dealing with Division 7A disasters
Author(s): Paul SOKOLOWSKI, Kaitilin LOWDONMaterials from this session:
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