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The Hart of Part IVA presentation

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Non Member Price: $15.00

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

 

This was presented at 12th National Tax Intensive Retreat .

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The Hart of Part IVA

Author(s):  John W DE WIJN

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