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The new Part IVA - Clarification or extension? presentation


Following several recent decisions of the Federal Court in favour of the taxpayer on the question of whether a “tax benefit” arose, the government has announced its intention to amend Part IVA to ensure that Part IVA continues to be effective in countering tax avoidance. This presentation critically evaluate the proposals and covers:

  • what do they really mean?
  • are they needed?
  • a review of the recent casest
  • tax planning implicationh
  • sow would some of the key Part IVA cases have been decided if the proposed changes applied then?

Author profile:

Simon Steward QC
Simon is a barrister who specialises in revenue law. Simon took Silk in 2009. He has appeared in numerous cases in the Federal and High Courts, including the recently heard Chevron matter and the BHP Billiton Finance, Noza Holdings, SNF, Roche, WR Carpenter, Bluebottle, McNeil, Citylink and Sun Alliance cases. Simon is also a Senior Fellow in the Melbourne University Faculty of Law and is the immediate past President of the Tax Bar Association. Current at 08 March 2016

This was presented at 51st Victorian State Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Resolving tax disputes

Author(s):  Michael BEARMAN

Materials from this session:

Transfer pricing: The ATO perspective

Author(s):  Michael JENKINS

Materials from this session:

Family trusts and the family court

Author(s):  Geoffrey DICKSON

Materials from this session:

The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

Materials from this session:

Cases review

Author(s):  Jerome TSE

Materials from this session:

The new transfer pricing rule

Author(s):  Michael SELTH

Materials from this session:

Reportable tax positions

Author(s):  Judy MORRIS

Materials from this session:

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