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Part IVA and Division 165: where are we now and where are we heading? paper


There have been numerous significant court cases concerning Part IVA in recent years and the number of decisions shows no sign of abating. A number of these cases are producing outcomes that tax professionals might not have anticipated. This paper also includes the latest analysis of the Full Court of the Federal Court decision in Macquarie Finance Limited. Justice Edmonds is eminently qualified to speak on Part IVA and Division 165. He is one of Australia's foremost taxation authorities including Harts case. His presentation will include:

  • overview and comparison of general anti-avoidance provisions in the ITAA and GST Acts
  • particular issues to be learnt from the cases in arguing for or against the application of general anti-avoidance provisions
  • interrelationship between general and specific anti-avoidance provisions
  • interrelationship of tax benefit with choices, elections, declarations and agreements
  • analysis of Macquarie Finance Limited.

Author profile:

Author Photo - Richard Edmonds CTA
Justice Richard Edmonds CTA
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995. Current at 13 September 2011 Click here to expand/collapse more articles by Richard F EDMONDS.

This was presented at 44th Victorian State Convention: Surfing the Wave.

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Individual sessions

Part IVA and Division 165: where are we now and where are we heading?

Author(s):  Richard F EDMONDS

Materials from this session:

Division 7A revisited

Author(s):  Arthur ATHANASIOU

Materials from this session:

Capital structuring for corporate groups

Author(s):  Gordon THRING

Materials from this session:

Tax cases, rulings and announcements that have changed the tax landscape

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:


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