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Part IVA and restructures paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 28 Feb 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

The proposed amendments are here and you will need to have an awareness of their impact when providing advice to clients on any proposed restructures. In this paper, the following issues are presented in a practical format, with case studies to demonstrate the issues:

  • the perceived mischief – is the taxpayer’s purpose relevant?
  • tax benefits – tax effects v non-tax effects
  • the new paradigm for counterfactuals
  • possible application of Part IVA to very simple transactions (this was never meant to happen!).

Author profile

David Marschke CTA
Photo of author, David MARSCHKE David is a specialist tax and legal adviser who acts for listed and private corporate groups, and their owners, in all areas of tax and related law including GST and state taxes. David has been involved in a wide range M&A transactions assisting listed and unlisted entities and has significant expertise dealing with tax effective business restructures and exits. He is a specialist adviser on trust law and taxation of trusts including MITs. David recently founded dbm horizons as a boutique legal, tax and consulting firm. Prior to founding dbm horizons David was a tax partner at national law firm. In addition, David has significant experience assisting taxpayers and their advisers in dispute matters including tax reviews, audits and complex tax negotiations, and settlements with the ATO and the State revenue offices. David is a Legal Practitioner, Registered Tax Agent, Chartered Tax Adviser and is a member of Chartered Accountants Australia and New Zealand. - Current at 11 July 2018
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This was presented at SME Structures - Avoiding a Train Wreck .

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Individual sessions

Structures introduction

Author(s):  Dominic Moon

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Asset protection/Family law issues

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Train wreck case study

Author(s):  Adele Townsend

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Utilising super in your family business structure

Author(s):  Neal DALLAS

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Corporate restructuring for your SME business

Author(s):  Dean STEER

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Part IVA and restructures

Author(s):  David MARSCHKE

Materials from this session:

Further details about this event:

 

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