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.
Des has been Deputy Chief Tax Counsel for the Australian Taxation Office since 1994 and is a member of the ATO’s
Public Rulings Panel, the International Tax Rulings Panel and the Part IVA Panel. Des is based in the Casselden Place Tax Office
Current at 9 February 2009 Current at 14 May 2009
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