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03 Apr 09 ATO'S Alienation and Part IVA Working Group

The Alienation and Part IVA Working Group, which was resurrected by the ATO late in 2008, met on Friday 27 March 2009. Michael Payne-Mulcahy FTIA represented the Taxation Institute and the focus of the meeting was on reviewing current ATO rulings, fact sheets and other information with a view to determining the appropriateness and accuracy of current ATO guidance material on the application of Part IVA to the alienation regime and possible options for providing better guidance (eg, removing old guidance material and replacing it with updated information). At present the Working Group is focusing on the technical analysis of the status and relevance of current legal precedent in addressing and resolving potential anti-avoidance issues under the alienation regime.

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