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Anti-Avoidance rules and measures

Published on 29 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- What is it and how does it work?
- Challenging Part IVA determinations
- Recent cases
- Where is the line to be drawn?
- Proposed amendments

Author profile

Jennifer Batrouney AM KC
Jennifer Batrouney AM KC is a silk at the Victorian Bar practising in taxation, commercial, administrative, equity, superannuation and charity law. She was appointed a QC in 2000. She is sought after for her clear and concise advice on charity law and revenue matters throughout Australia. Jennifer is a past President of the Australian Bar Association, the Victorian Bar, the Tax Bar Association and Australian Women Lawyers. She was the founding chair and now sits on the Law Council of Australia Charity Law Committee and is a director of the Charity Law Association of Australia and New Zealand. She sits on the Melbourne Law School Advisory Council and Tax Masters Advisory Board. She is also a Senior Fellow at the Melbourne Law School teaching tax and charity law in the Melbourne Law Masters. Jennifer was appointed a Member of the Order of Australia in 2020 for significant service to the law, the legal profession and women lawyers - Current at 21 March 2023
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This was presented at SME Tax Intensive .

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Anti-avoidance rules and measures

Author(s):  Jennifer BATROUNEY

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