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Part IVA: Where to from here? paper

Published on 23 Aug 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

On 1 March 2012, the Assistant Treasurer announced that the Government would introduce amendments to the general anti-avoidance rule in Part IVA to ensure that recent arguments advanced by taxpayers “will no longer be successful”. The amendments which might ultimately be made are proposed to be retrospective, operating from 1 March 2012, notwithstanding that the nature of the amendments is unknown.

This paper considers:

  • the current operation of Part IVA
  • the recent cases referred to by the Assistant Treasurer
  • the potential amendments which might be introduced.

Author profile:

Tom Thawley
Current at 21 September 2012
 

This was presented at 45th Western Australia State Convention .

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Individual sessions

Part IVA: Where to from here?

Author(s):  Tom Thawley

Materials from this session:


The ship of Theseus and other trust perplexities

Author(s):  Fiona DILLON

Materials from this session:






Philanthropy: Tax planning and sustainable giving

Author(s):  Peter DOWLING

Materials from this session:


Further details about this event:

 

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