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Part IVA: an analysis convention paper

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:

Author Photo - Des Maloney
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 Click here to expand/collapse more articles by Des MALONEY.
 

This was presented at 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS.

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Individual sessions


Part IVA: an analysis

Author(s):  Des MALONEY

Materials from this session:




Corporate Governance and Directors' Duties

Author(s):  Allan J MYERS QC

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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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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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Taxation of Expatriates

Author(s):  Scott HEEZEN

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Review of International Tax

Author(s):  David SCOTT

Materials from this session:

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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