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The Hart of Part IVA seminar paper

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Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Aug 04 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

What's the current state of Part IVA following the Hart decision? Specific issues addressed in this paper include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.

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 12th National Tax Intensive Retreat .

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