<div class="ais-Hits ais-Hits--empty"> <div class="alg__noSearchResult"> <div class="alg__noSearchResult_left"> <h5>Search Terms</h5> <p class="noResult-note">No results for term "${term}"</p> <p>Here's some search tips for better results:</p> <ul> <li>Check the spelling of your keyword.</li> <li>Try alternate words or selections.</li> <li>Try a more generic keyword.</li> <li>Try entering fewer keywords.</li> </ul> </div> <div class="alg__noSearchResult_right"> <ul> <li> <a href="#"> <span class="alg_noSearchResult_wrap"> <span class="alg_noSearchResult_container"> <p>Need more help?</p> <p>Get in touch with us</p> </span> <span class="alg_noSearchResult_arrow"> <span class="alg_noSearchResult_arrow_img"></span> </span> </span> </a></li> <li> <a href="#"> <span class="alg_noSearchResult_wrap"> <span class="alg_noSearchResult_container"> <p>Prefer the phone?</p> <p>Contact our friendly team on 1300 829 338</p> </span> <span class="alg_noSearchResult_arrow"> <span class="alg_noSearchResult_arrow_img"></span> </span> </span> </a></li> </ul> </div> </div> </div>

Membership

Become a member

Benefits of membership Membership types Membership Fit Finder Student membership

Manage your membership

Renew your membership Upgrade or transition your membership Member portal

Member resources

TaxVine Taxation in Australia Tax Rates Table

Member hub

Education

Structured education

Education programs Standalone subjects Education Study Finder

View all

Become a CTA

Chartered Tax Adviser program

Tax Academy

Microcredentials Upskilling teams Explore units Stack your way

Events

The Tax Summit Conferences & Forums Conventions & Retreats

Masterclasses, Intensives & Workshops Local Tax Clubs, Discussion Groups & Networking events

OnDemand Explore all events

Resources

Insights

Articles Media TaxVibe podcast Journals

Advocacy

Submissions Advocacy tracker

Meet the team

Special topics

Federal Budget Tax reform Tax Wars by David Montani

Tax Knowledge Exchange

Resources

Search TKE resources

Subscriptions

Comprehensive subscription Essentials subscription

Compare

About us

Our people

Councils & Committees Leadership team Tax Policy & Advocacy team Governance

Partner with us

Explore partnerships

Get involved

Find out how you can contribute Work with us

Become a Member

Membership

Education

Events

Resources

Tax Knowledge Exchange

About us

Membership

Join a collective voice of dedicated practitioners at the heart of the tax profession in Australia.

Explore membership

Become a member

Benefits of membership
Membership types
Membership Fit Finder
Student membership

Manage your membership

Renew your membership
Upgrade or transition your membership
Member portal

Member resources

TaxVine
Taxation in Australia
Tax Rates Table

Member hub

Education

Whether you're looking to become a CTA, earn a postgraduate qualification, stay on top of emerging tax issues, or earn CPD, grow with our education options

Explore structured education & Tax Academy

Structured education

Education programs
Standalone subjects
Education Study Finder

View all

Become a CTA

Chartered Tax Adviser program

Tax Academy

Microcredentials
Upskilling teams
Explore units
Stack your way

Events

A broad range of events and opportunities across Australia in a variety of formats to suit today’s busy tax professional.

Explore Events

The Tax Summit
Conferences & Forums
Conventions & Retreats

Masterclasses, Intensives & Workshops
Local Tax Clubs, Discussion Groups & Networking events

OnDemand
Explore all events

Resources

Discover our vast resources, designed to help you support your clients and grow your business.

View more Resources

Insights

Articles
Media
TaxVibe podcast
Journals

Advocacy

Submissions
Advocacy tracker

Meet the team

Special topics

Federal Budget
Tax reform
Tax Wars by David Montani

Tax Knowledge Exchange

Explore our database of tax analysis, thought and opinion.

Explore insights

Resources

Search TKE resources

Subscriptions

Comprehensive subscription
Essentials subscription

Compare

About us

The Tax Institute is Australia's leading professional association and educator in tax, providing the best resources, professional development and networks.

Learn more

Our people

Councils & Committees
Leadership team
Tax Policy & Advocacy team
Governance

Partner with us

Explore partnerships

Get involved

Find out how you can contribute
Work with us

Showing XX results for

Refine Results

Add Author

Date Range

Resources

Books
Journals
Subscriptions
Videos & Audio

Events

Conferences, Forums & Retreats
Masterclasses, Intensives & Workshops
Local Tax Clubs, Discussion Groups & Networking Events

Education

Programs
Single subjects

News & media

Latest news
Recent submissions
Media releases

Explore by Topic

COVID-19 Retirement & wealth Business taxation Personal tax & transfer system State & indirect taxes Tax administration

Dioni Perera

Authors
Dioni Perera

Part IVA: Anti-Avoidance - Paper 24 Jun 2026

Part IVA: Anti-Avoidance - Audio 24 Jun 2026

Part IVA: Anti-Avoidance - Presentation 24 Jun 2026

Part IVA: Anti-Avoidance - Video 24 Jun 2026

Reconstruction or recharacterisation under transfer pricing - arguments for and against - Audio 15 Dec 2021

Reconstruction or recharacterisation under transfer pricing - arguments for and against - Video 18 Oct 2021

Capital or Revenue - Implications of the counterfactual - Audio 13 Jan 2021

Capital or Revenue - Implications of the counterfactual - Paper 15 Oct 2020

Capital or Revenue - Implications of the counterfactual - Presentation 15 Oct 2020

Capital or Revenue - Implications of the counterfactual - Video 15 Oct 2020

Share this page

Are you a member?

Sorry, this content accessible for members only.

Become a member

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Explore

Resources
Insights
Events
Education

Membership

Benefits of membership
Become a member

Social

Privacy & Disclaimer
Code of Professional Conduct
Conditions of use
Refund policy

Become a member

Manage your membership

Member resources

Structured education

Become a CTA

Tax Academy

Insights

Advocacy

Special topics

Resources

Subscriptions

Our people

Partner with us

Get involved

Resources

Events

Education

News & media

Explore by Topic

Dioni Perera

More by Dioni Perera