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Part IVA
Published on 17 May 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This convention paper discusses Part IVA, with a focus on why you must choose the course with the highest tax, whether Spotless is the high water mark for Part IVA, whether Part IVA should be strengthened, and implications of CPH for advisers.
Author profile
Michael D'Ascenzo
Michael D’Ascenzo AO has been recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he received the Chartered Accountants’ Federal Government Leader of the Year Award. Michael has been a member of the Foreign Investment Review Board, a non-executive director of Australia Post and a member of the Clean Energy Regulator. In addition, Michael has been active in assisting the modernisation of fiscal systems and tax administrations internationally, bringing his expertise to bear in assisting global fiscal stability. Michael is an adjunct professor at UNSW and has been a professorial fellow at the University of Melbourne. Michael is a Fellow of the Australian Institute of Company Directors; Fellow and Life Member of Certified Practising Accountants; a member of Chartered Accountants Australia and New Zealand; and a Fellow of the Australian Risk Policy Institute. - Current at 29 August 2023
This was presented at 2002 ANNUAL QUEENSLAND STATE CONVENTION .
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Individual sessions
Part IVA
Author(s): Michael D'ASCENZOMaterials from this session:
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Part IVA
Author(s): William (Bill) D THOMPSONMaterials from this session:
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Part IVA: case study analysis
Author(s): Harry M RIGNEYMaterials from this session:
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Structures for business and investment
Author(s): Graeme S COOPERMaterials from this session:
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Debt equity and interest deductibility
Author(s): Michael HENNESSEYMaterials from this session:
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Debt equity and interest deductibility
Author(s): Paul NEGUSMaterials from this session:
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Stamp duty
Author(s): Harry LAKISMaterials from this session:
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Tax issues in mining and energy
Author(s): Johanna LOWRYMaterials from this session:
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Property developments - GST and tax aspects
Author(s): Mark DIXONMaterials from this session:
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Business consolidations for tax effectiveness
Author(s): Ken SPENCEMaterials from this session:
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Research and development
Author(s): Peter ALLENMaterials from this session:
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Tax planning
Author(s): Mark WESTMaterials from this session:
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GST update
Author(s): Steve HOWLINMaterials from this session:
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Expatriate taxation in Australia
Author(s): Will SCHOFIELDMaterials from this session:
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Simplified tax system: do you elect or not?
Author(s): John NEWBYMaterials from this session:
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