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Part IVA - Recent amendments presentation

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Non Member Price: $15.00

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Published on 16 Jan 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation considers the reasons for the recent amendments to Part IVA, the new definition of tax benefit, and the correct approach to determining purpose under s177D. It covers:

  • the emperor’s new clothes
  • tax benefit: out with the old, in with the new!
  • an objective determination of purpose.

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
Click here to expand/collapse more articles by John W DE WIJN.

 

This was presented at Corporate Tax Retreat .

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