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The ATO's win in the Hart case - how safe do you feel now?

Publication date: 16 Jul 04 | Source: WEEKLY TAX BULLETIN

Issue: No 30 2004

Pages: pp. 1135 - 1137

The win by the ATO with the Hart's case is the third major win that they have had with Part IVA. This article takes us through the progress of the case, the findings and what may be the future of Pt IVA.

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Author profiles

Michael Bersten FTI
Michael is a Partner with PricewaterhouseCoopers Legal and is the leader of the PricwaterhouseCoopers Legal Tax Controversy Practice. Michael was formerly an ATO Deputy Chief Tax Counsel and Deputy Australian Government Solicitor. - Current at 26 July 2006
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Wayne Plummer ATI
Photo of author, Wayne PLUMMER Wayne is a Tax Partner at PwC with over 28 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. He is a regular tax presenter and contributor to ATO and Treasury consultation forums. - Current at 02 June 2015
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