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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

Prof Graeme Cooper CTA
Photo of author, Graeme COOPER Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught 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 12 January 2018
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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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