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The new Part IVA - Clarification or extension? presentation

Published on 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

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, and has appeared in numerous cases in the Federal and High Courts, including the recently heard Sandini matter, Normandy Finance, Orica, Channel Pastoral, Ausnet, Rio Tinto and Chevron cases. He is also a Senior Fellow in the University of Melbourne Faculty of Law and is a past President of the Tax Bar Association. - Current at 30 August 2017

 

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:

Further details about this event:

 

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