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The Steward's Inquiry - A Fair Tax System seminar paper
Published on 02 May 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The number of court decisions involving Part IVA have increased in the last two years. With many of the decisions difficult to reconcile, are we any closer to understanding how Part IVA is meant to operate?
This seminar paper covers:
- how Part IVA is meant to operate
- recent decisions
- the prospect of further judicial guidance
- the common sense of the reasonable person.
Author profile
Michael D'Ascenzo
Michael D’Ascenzo AO has been recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he received the Chartered Accountants’ Federal Government Leader of the Year Award. Michael has been a member of the Foreign Investment Review Board, a non-executive director of Australia Post and a member of the Clean Energy Regulator. In addition, Michael has been active in assisting the modernisation of fiscal systems and tax administrations internationally, bringing his expertise to bear in assisting global fiscal stability. Michael is an adjunct professor at UNSW and has been a professorial fellow at the University of Melbourne. Michael is a Fellow of the Australian Institute of Company Directors; Fellow and Life Member of Certified Practising Accountants; a member of Chartered Accountants Australia and New Zealand; and a Fellow of the Australian Risk Policy Institute. - Current at 29 August 2023
This was presented at 37TH ANNUAL STATE CONVENTION - WA: KEEPING AHEAD OF THE FIELD .
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The Phar Lap of Estate Planning
Author(s): Ron DOIGMaterials from this session:
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The Steward's Inquiry - A Fair Tax System
Author(s): Michael D'ASCENZOMaterials from this session:
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Tax Structuring Issues for Business Migrants
Author(s): Orlando J FERNANDESMaterials from this session:
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Corporate Restructuring
Author(s): Paul ABBEYMaterials from this session:
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Income Splitting through Contractor Entities
Author(s): Gil LEVYMaterials from this session:
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Payroll Tax Issues - Amnesty on Contractor Payments
Author(s): Fiona HALSEYMaterials from this session:
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Trusts - Hedging your bets
Author(s): Colin MUNROMaterials from this session:
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