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The new Part IVA - Clarification or extension? presentation

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Non Member Price: $15.00

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Published on 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

Following several recent decisions of the Federal Court in favour of the taxpayer on the question of whether a “tax benefit” arose, the government has announced its intention to amend Part IVA to ensure that Part IVA continues to be effective in countering tax avoidance. This presentation critically evaluate the proposals and covers:

  • what do they really mean?
  • are they needed?
  • a review of the recent casest
  • tax planning implicationh
  • sow would some of the key Part IVA cases have been decided if the proposed changes applied then?

Author profile

Hon Justice Simon Steward
The Hon. Justice Simon Harry Peter Steward was appointed to the Federal Court of Australia in February 2018. At the time of his appointment he was a barrister who specialised in revenue law. He graduated in law from the University of Melbourne with First Class Honours. He also was awarded a Masters of Law from the same university. He was admitted to practice in Victoria in 1992 and signed the Victorian Bar Roll in 1999. He was appointed Senior Counsel in 2009. He appeared in numerous cases in the Federal and High Courts. For two years he was the President of the Tax Bar Association of the Victorian Bar. He is also a Senior Fellow at the University of Melbourne Law School where he teaches in the Masters program. - Current at 08 October 2019

 

This was presented at 51st Victorian State Convention .

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The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

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Author(s):  Jerome TSE

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