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Part IVA technical discussion presentation

Published on 02 May 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

A revised general anti-avoidance regime looks likely to take effect from 16 November 2012. Ben Wilson and other members of the Cosoff Cudmore Knox(CCK) lawyers team that successfully litigated the Futuris case, look at the practical application of the new regime. Using examples encountered by SME advisers, the CCK team explore the concepts such as“tax benefit”, “alternative postulate” and “dominant purpose” in order to assist delegates gain a better understanding of tax planning.

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Ben WILSON
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This was presented at 46th South Australian Convention .

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SME risk differentiation framework

Author(s):  Scott BRYANT,  Michael CRANSTON

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