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?
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
19 May 2017