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Part IVA reform paper


The Government has announced that reforms to the tax benefit test in Part IVA will be introduced into Parliament by the end of 2012. These changes will be the first significant amendments to the core provisions of Part IVA since it was introduced in 1981. Part IVA continues to be among the most important, controversial and complex parts of the Australian tax system and will be discussed from the perspective of its efficacy, workability and fairness, having regard to global comparisons.

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Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. Current at 21 October 2016 Click here to expand/collapse more articles by AH (Tony) SLATER.

This was presented at The 28th National Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of financial arrangements

Author(s):  Tony FROST,  Andrew Hirst

Materials from this session:

Australian Taxation Office investigations - Recent issues

Author(s):  Michael CLOUGH,  Andrew CURRIE

Materials from this session:

Powers of Attorney

Author(s):  Susan Fielding

Materials from this session:

Tax issues on intergenerational change

Author(s):  Peter BOBBIN

Materials from this session:

Equity, simplicity, certainty and individualised justice – in the one sentence?

Author(s):  Michelle GORDON

Materials from this session:

Part IVA reform

Author(s):  AH (Tony) SLATER

Materials from this session:

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