The Part IVA deluge podcast

Member Price: $35.00

Non Member Price: $43.00

Publication date: 19 May 11

Abstract:

Part IVA seems to have been constantly before the courts over the last two years. This session brings some sense to the output of the courts including:

  • the significant issues in the recent plethora of Part IVA cases
  • responsibilities for creating the counterfactual
  • challenging unattractive counterfactuals
  • handling multiple alternatives
  • the relationship between the scheme and the counterfactual
  • the 'do nothing' option
  • Treasury's 2010 proposals.

Author profile:

Author Photo - Graeme Cooper CTA
Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Chairman and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He is a frequent speaker at events for The Tax Institute and is the author of many articles published in Australian and international journals. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 30 April 2015
Click here to expand/collapse more articles by Graeme S COOPER.
 

 

This was presented at 4th Annual Tax Forum.

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Individual sessions

The Part IVA deluge

Author(s):  Graeme S COOPER

Materials from this session:


Consolidations and SMEs: Headline issues and practical solutions

Author(s):  Jol DARE

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Superannuation compliance, focusing on SMSFs

Author(s):  George SAMARAS

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Self managed super: Strategies & investment structures for purchasing business real property

Author(s):  Peter BOBBIN

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Employee share schemes for SMEs

Author(s):  Nick GANGEMI

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Tax debt - Managing, negotiating, disputing

Author(s):  Paul Kruspe

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GST: Key legislative changes and important GST rulings in 2011

Author(s):  Andrew Cavenor

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Foreign Account Tax Compliance Act (FATCA)

Author(s):  Lynn Kelly

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An update on earnouts

Author(s):  Brendon Lamers

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Superannuation

Author(s):  Graeme COLLEY

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The other Part IVA - Departure prohibition orders

Author(s):  Therese CATANZARITI

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R&D - Tax offset

Author(s):  Ian Ross-Gowan

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Matters affecting taxpayer confidentiality - Taxipedia leaks

Author(s):  Kathrin Bain

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Emerging themes and observations

Author(s):  Denis MCCARTHY

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Source rules - An update

Author(s):  Cory HILLIER

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My client the primary producer

Author(s):  Darren SHONE

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Managed investment trusts

Author(s):  Joshua CARDWELL

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Legal professional privilege - Protect your rights but know your limits

Author(s):  Judy SULLIVAN,  Simon Lees

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Debt/equity - Recent developments

Author(s):  Thomas MCAULIFFE

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Losses

Author(s):  Wayne PLUMMER

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Practical implications of Australia's recent tax treaties

Author(s):  Richard J VANN

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M&A tax update

Author(s):  Tim SHERMAN

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An update on the TOFA regime

Author(s):  Gavin MARJORAM

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Update on capital management

Author(s):  Mark GOLDSMITH

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Key developments in the taxation of business profits from a transfer pricing perspective

Author(s):  Paul BALKUS,  Melissa HEATH

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Division 7A and unpaid present entitlements: What happens now?

Author(s):  Spyros KOTSOPOULOS,  Manisha Singh

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Fringe benefits tax

Author(s):  Alison STEVENSON,  Lachlan Armstrong-Sue

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Anti-deferral regime reform

Author(s):  Neil BILLYARD

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An update on the consolidation regime

Author(s):  Richard HENDRIKS,  Abdol MOSTAFAVI

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Risky times corporate compliance

Author(s):  David DRUMMOND

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An update on blackhole expenditure

Author(s):  Jonathan Rintoul,  Sam Haggan

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Small business CGT concessions: Traps in practice

Author(s):  Steven ROSENSTRAUSS

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Part IVA - How the ATO see it

Author(s):  Des MALONEY

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Estate planning

Author(s):  Andrew FRANKLAND

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What's new in property

Author(s):  Scott MCGILL

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Looking at buying a business

Author(s):  Greg TRAVERS

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Some issues post Bamford

Author(s):  Michael BINETTER

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Further details about this event:

 

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