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Income anti-avoidance and SMEs presentation

Published on 18 Oct 12 by TASMANIAN DIVISION, THE TAX INSTITUTE

Significant legislative changes to Australia’s anti-avoidance provisions, in response to court decisions perceived by the regulator to have shown up shortcomings in the existing Part IVA, have led to significant uncertainty when it comes to structuring commercial transactions in a tax-effective manner, both large and small.

This presentation focuses on the relevance of anti-avoidance rules to the affairs of SMEs and to ‘ordinary’ family dealings, including:

  • a brief look at the history of our anti-avoidance provisions, including recent decisions
  • a stocktake on the current state of play
  • the Commissioner’s stated approach to applying Part IVA to transactions typically undertaken by SMEs
  • a discussion on the practical implications for advisers.

Author profile:

Karen GOODFELLOW
Current at 16 November 2012 Click here to expand/collapse more articles by Karen GOODFELLOW.
 

 

This was presented at 2012 Tasmanian State Convention .

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