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Part IVA: twenty-two years on...in a state of maturity? - Part II

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Published on 01 Feb 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This is the second of a two-part series on Part IVA. Click here to view Part I which was featured in Taxation In Australia, Jan-Dec edition. Part II deals with cancellation of tax benefits, compensating adjustments and the dominant purpose test.

The two part series is based on a paper presented at the 42nd Victorian State Convention of the Taxation Institute of Australia in September 2003.

Author profiles

Fiona Alpins
Fiona is a Barrister at the Victorian Bar, practising mainly in revenue, superannuation and commercial law. She is a member of the Victorian Education Committee and a Senior Fellow at the University of Melbourne Law School. - Current at 26 July 2004
Click here to expand/collapse more articles by Fiona J ALPINS.
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.

 

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