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Part IVA issues for SMEs presentation


Practitioners are experiencing an increasing focus by the ATO on Part IVA issues for clients. Recent cases suggest that the ATO is applying Part IVA to regular commercial transactions.

This presentation covers:

  • the revised Part IVA
  • the problems with Part IVA, according to the ATO
  • what the new version will mean for the future
  • handling the two key aspects of any Part IVA matter.

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 2013 Queensland Annual State Convention.

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Individual sessions

Part IVA issues for SMEs

Author(s):  Graeme COOPER

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