• Home  
  •   Part IVA and Division 165: where are we now and where are we heading? paper

Part IVA and Division 165: where are we now and where are we heading? paper

Member Price: $55.00

Non Member Price: $71.01

Publication date: 06 Oct 05

Source: VICTORIAN DIVISION, THE TAX INSTITUTE

Abstract:

There have been numerous significant court cases concerning Part IVA in recent years and the number of decisions shows no sign of abating. A number of these cases are producing outcomes that tax professionals might not have anticipated. This paper also includes the latest analysis of the Full Court of the Federal Court decision in Macquarie Finance Limited. Justice Edmonds is eminently qualified to speak on Part IVA and Division 165. He is one of Australia's foremost taxation authorities including Harts case. His presentation will include:

  • overview and comparison of general anti-avoidance provisions in the ITAA and GST Acts
  • particular issues to be learnt from the cases in arguing for or against the application of general anti-avoidance provisions
  • interrelationship between general and specific anti-avoidance provisions
  • interrelationship of tax benefit with choices, elections, declarations and agreements
  • analysis of Macquarie Finance Limited.

Author profile:

Author Photo - Richard Edmonds FTIA
Justice Richard Edmonds FTIA
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995.
Current at 13 September 2011
Click here to expand/collapse more articles by Richard F EDMONDS.
 

 

This was presented at 44th Victorian State Convention: Surfing the Wave.

Purchase all materials from this event

Get a 20% discount when you buy all the items from this event. To purchase individual items from this event, please see below.

Purchase individual materials from this event:

Tax advisings in practice - where is the line to be drawn and how do you draw it?
Author(s):  Ken SPENCE,  Simon HAINES

Material from this session:


Part IVA and Division 165: where are we now and where are we heading?
Author(s):  Richard F EDMONDS

Material from this session:


Division 7A revisited
Author(s):  Arthur ATHANASIOU

Material from this session:


Income tax treatment of property development and investment
Author(s):  John BRAZZALE

Material from this session:


Tax: divorce and property settlements
Author(s):  Paul HOCKRIDGE

Material from this session:


Capital structuring for corporate groups
Author(s):  Gordon THRING

Material from this session:


Remuneration and employment taxes
Author(s):  Sarah BERNHARDT,  Suzanne HOLSTEIN

Material from this session:


Tax cases, rulings and announcements that have changed the tax landscape
Author(s):  Keith JAMES

Material from this session:


CGT concessions - tips and traps
Author(s):  Wayne NGO

Material from this session:


Australian international taxation: recent developments and practical implications
Author(s):  Anthony KLEIN,  Liam COLLINS

Material from this session:


Property - indirect taxes and GST
Author(s):  Zoe CHUNG

Material from this session:


Superannuation and pension strategies
Author(s):  Daniel BUTLER

Material from this session:


Service Trusts
Author(s):  John W DE WIJN

Material from this session:


Further details about this event:

Copyright Statement

 

Print Email
SHARE THIS
Keywords Eg. TD 2005/D52
More search options... Journals: Date range: