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The incremental expansion of Part IVA paper

Published on 07 May 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The Courts continue making decisions on Part IVA, sometimes greatly assisting us in our day to day tax advising practice and sometimes raising further issues for our consideration. Justice Graham Hill has made several important Part IVA decisions. His paper will give us greater insight into how the anti-avoidance provisions in income tax and GST operate when their use by the Commissioner is disputed. It includes:

  • overview and comparison of general anti-avoidance provisions in ITAA and GST Acts
  • is there a standard approach?
  • particular issues to be learnt from the cases in arguing for or against the application of general anti-avoidance provisions.

Author profile:

Justice Graham Hill
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. Current at 24 August 2005 Click here to expand/collapse more articles by Justice D Graham HILL.
 

This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley.

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