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Anti-Avoidance Provisions: Loss Recoupment

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Non Member Price: $75.00

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Published on 21 Oct 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper looks at the provisions in place to recoup losses incurred by trusts and individuals. It covers both Section 100A and Part IVA as well as the Income Injection Test.

Author profile

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
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This was presented at Red Series: Trust Taxation Masterclass .

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