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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

Simon STEWARD

 

This was presented at 51st Victorian State Convention .

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Author(s):  Gary CHRISTIE,  Michelle NORTHEAST

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The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

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Cases review

Author(s):  Jerome TSE

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