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Part IVA issues for SMEs presentation
Published on 19 Jul 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE
Practitioners are experiencing an increasing focus by the ATO on Part IVA issues for clients. Recent cases suggest that the ATO is applying Part IVA to regular commercial transactions.
This presentation covers:
- the revised Part IVA
- the problems with Part IVA, according to the ATO
- what the new version will mean for the future
- handling the two key aspects of any Part IVA matter.
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 2013 Queensland Annual State Convention .
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