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Part IVA - Grappling with the problem of 'purpose' paper

Published on 01 Jun 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers court interpretations of the provisions of Part IVA including:

  • successful arguments/resonding failures
  • examining the right people
  • dispelling the myths
  • what matters and why
  • change ahead?

 

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 Council Chairman of The Tax Institute 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 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 11 January 2016 Click here to expand/collapse more articles by Graeme COOPER.
 

This was presented at 2012 Queensland Annual State Convention.

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