Your shopping cart is empty
Part IVA and Division 165: where are we now and where are we heading? paper
Published on 06 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE
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
The Hon. Richard Edmonds AM, SC
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
This was presented at 44th Victorian State Convention: Surfing the Wave .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Tax advisings in practice - where is the line to be drawn and how do you draw it?
Author(s): Ken SPENCE, Simon HAINESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Part IVA and Division 165: where are we now and where are we heading?
Author(s): Richard F EDMONDSMaterials from this session:
-
insert_drive_file
Division 7A revisited
Author(s): Arthur ATHANASIOUMaterials from this session:
-
insert_drive_file
Income tax treatment of property development and investment
Author(s): John BRAZZALEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax: divorce and property settlements
Author(s): Paul HOCKRIDGEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital structuring for corporate groups
Author(s): Gordon THRINGMaterials from this session:
-
insert_chart
Remuneration and employment taxes
Author(s): Sarah BERNHARDT, Suzanne HOLSTEINMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax cases, rulings and announcements that have changed the tax landscape
Author(s): Keith JAMESMaterials from this session:
-
insert_drive_file
CGT concessions - tips and traps
Author(s): Wayne NGOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Australian international taxation: recent developments and practical implications
Author(s): Anthony KLEIN, Liam COLLINSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Property - indirect taxes and GST
Author(s): Zoe CHUNGMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation and pension strategies
Author(s): Daniel BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Service Trusts
Author(s): John W DE WIJNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement