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Red Series: Part IVA Masterclass
Published on 19 Jul 2001 | Took place at Crown Towers, Southbank, VIC
This seminar looks closely at the Commissioner's powers of discretion for Part IVA, important cases that have challenged this area of law and the proposed new rules.
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Individual sessions
Challenging the Commissioner's exercise of discretion
Author(s):
Jennifer BATROUNEY
This paper presents some of the cases where the Commissioner has exercised his discretion and what the reasons were connected with each case.
Materials from this session:
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The proposed GAAR
Author(s):
Mark POOLE
This paper discusses some of the tax planning issues from the ATO point of view, what the dominant purpose could be and some of the issues that may occur, plus an example from the UK.
Materials from this session:
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Review of Part IVA following Consolidated Press
Author(s):
Greg DAVIES
This paper discusses briefly the Spotless and Peabody cases and then it goes into detail with the Consolidated Press case.
Materials from this session:
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