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Part IVA and corporates paper

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Published on 19 Oct 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • background - The cases
  • the scope of the 'scheme'
  • purpose
  • the relevant counterfactual 
  • Part IVA and other anti-avoidance rules.

Author profile

Prof Graeme Cooper FTI
Photo of author, Graeme COOPER Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 18 July 2023
Click here to expand/collapse more articles by Graeme COOPER.

 

This was presented at Corporate Tax Masterclass .

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