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Part IVA: an analysis convention paper

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Published on 12 Sep 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This convention paper analyses the structure of Part IVA and its characterisation of purpose. It also covers the application of the s.177D factors and the application of Part IVA to elections.

Author profile

Des Maloney
Photo of author, Des MALONEY Des is the Special Tax Adviser at the Australian Taxation Office. Previously, he was Deputy Chief Tax Counsel for the ATO, a role he held from 1994 until 2011. His work includes advising on major public and private rulings and strategic litigation. Des has been Chair of the Public Rulings Panel and the General Anti Avoidance Rules Panel and currently chairs the International Steering Committee as well as the NTLG International Sub-committee. - Current at 02 July 2012
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This was presented at 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS .

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Individual sessions

Business Structures for SMEs

Author(s):  Gil LEVY

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Asset Protection

Author(s):  Ken SCHURGOTT

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Part IVA: an analysis

Author(s):  Des MALONEY

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The Challenges of Tax Administration

Author(s):  Michael D'ASCENZO

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Income Alienation

Author(s):  Phillip ROCHER

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ATO Audits

Author(s):  Graeme ROBINSON

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Corporate Governance and Directors' Duties

Author(s):  Allan J MYERS QC

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Mergers and Acquisitions - Some Current Issues

Author(s):  Martin FRY

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Shareholder loans under s108 and Division 7A

Author(s):  Chris WALLIS

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Simplified Imputation System

Author(s):  Stephen CARPENTER

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Mergers and Acquisitions: Tax Due Diligence

Author(s):  Duncan R C BAXTER

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Value Shifting

Author(s):  John CURRIE

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Trusts and Income Tax Issues

Author(s):  Rob JEREMIAH

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Mergers and Acquisitions III

Author(s):  Tim NEILSON

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Superannuation and FSFR

Author(s):  Germana VENTURINI

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Transfer Pricing - current issues under the ATO's microscope

Author(s):  Zara RITCHIE

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Taxation of Expatriates

Author(s):  Scott HEEZEN

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Income Tax Treatment of Property Development and Investment

Author(s):  John BRAZZALE

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Review of International Tax

Author(s):  David SCOTT

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Part IVA - Twenty Two Years On - In a state of maturity?

Author(s):  Fiona J ALPINS,  John W DE WIJN

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Contentious Recent Developments

Author(s):  Keith JAMES

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