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The “new” Part IVA
Published on 01 Feb 14 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Part IVA of the Income Tax Assessment Act 1936 (Cth), the pivotal general anti-avoidance provision in Australian income tax law, was amended in 2013, in particular to clarify the scope and meaning of the concept of tax benefit. This article examines the thirty-plus year history of Pt IVA in order to reach some conclusions about the position we have reached. The article first considers Pt IVA in a cultural and attitudinal setting, including the drive for an “open” anti-avoidance provision and shifting attitudes to tax planning.
The article surveys antiavoidance law and practice before the coming of Pt IVA, and then discusses phases in the history of Pt IVA to date. The rise of the “new” Pt IVA is discussed, including the new emphasis on dominant purpose. The article concludes with some key issues to consider when providing structuring advice.
Author profile
Grant Wardell-Johnson
Grant Wardell-Johnson has been involved in international taxation for more than three decades, most recently as KPMG Global Tax Policy Leader based in the United Kingdom from 2021 to 2025. Prior to that he was the Australian Tax Policy Leader for a decade including Co-Chair of the National Tax Liaison Group from 2015 to 2021. He has been leading tax partner for many Australian corporates and M&A transactions.
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24 March 2026
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