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The new principal purpose test in anti-avoidance rules presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 22 Apr 21 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • The context and background to those rules and their significance to the financial services industry
  • The difference between the principal purpose test and Part IVA
  • The ATO’s published approach to the principal purpose test and
  • How a Court may approach a case requiring it to assess the principal purpose test.

Author profiles

Jennifer Batrouney AM KC
Jennifer Batrouney AM KC is a silk at the Victorian Bar practising in taxation, commercial, administrative, equity, superannuation and charity law. She was appointed a QC in 2000. She is sought after for her clear and concise advice on charity law and revenue matters throughout Australia. Jennifer is a past President of the Australian Bar Association, the Victorian Bar, the Tax Bar Association and Australian Women Lawyers. She was the founding chair and now sits on the Law Council of Australia Charity Law Committee and is a director of the Charity Law Association of Australia and New Zealand. She sits on the Melbourne Law School Advisory Council and Tax Masters Advisory Board. She is also a Senior Fellow at the Melbourne Law School teaching tax and charity law in the Melbourne Law Masters. Jennifer was appointed a Member of the Order of Australia in 2020 for significant service to the law, the legal profession and women lawyers - Current at 21 March 2023
Click here to expand/collapse more articles by Jennifer BATROUNEY.
Khai-Yin Lim CTA
Khai-Yin is a barrister practising in taxation and commercial law. Khai-Yin’s tax expertise is in matters concerning corporations and SMEs in corporate tax, international tax, trust law and indirect taxes. Khai-Yin’s commercial experience includes contracts, director duties, insolvency/bankruptcy, trusts and equity. - Current at 05 December 2024
Click here to expand/collapse more articles by Khai-Yin Lim .

 

This was presented at 2021 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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Recent cases and rulings

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Keynote: Australia's transfer pricing landscape

Author(s):  Julianne JAQUES

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The new principal purpose test in anti-avoidance rules

Author(s):  Jennifer BATROUNEY,  Khai-Yin Lim

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ATO Q&A

Author(s):  Nick Maley

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Further details about this event:

 

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