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Hart's Case - a practical and direct appreach to the issues

Published on 08 Jul 2004 | Took place at All Seasons Premier Menzies, Sydney, and Crowne Plaza, Parramatta , NSW

This seminar series was held on:
- 6 July 2004 at the All Seasons Premier Menzies, Sydney
- 8 July 2004 at the Crowne Plaza, Parramatta.

The ATO's anti-avoidance powers in Part IVA always cast a shadow over any tax planning done for your clients or your business. In recent years there has been more and more activity by the ATO that relies on these anti-avoidance powers.

When the Commissioner can and can't use these powers to strike out a tax benefit is something any tax adviser needs to understand. Last month, the High Court handed down its hotly anticipated judgement in the Hart case. In a shock to many, the High Court decided to strike down a split loan that was cleared by the Federal Court. Why the change? And what does it mean for tax planning?

Individual sessions

Interest deductibility Hart and Part IVA

Author(s):  Patrick C GALLAGHER The ATO's anti-avoidance powers in Part IVA always cast a shadow over any tax planning done for your clients or your business. In recent years there has been more and more activity by the ATO that relies on these anti-avoidance powers.

When the Commissioner can and can't use these powers to strike out a tax benefit is something any tax adviser needs to understand. Last month, the High Court handed down its hotly anticipated judgement in the Hart case. In a shock to many, the High Court decided to strike down a split loan that was cleared by the Federal Court. Why the change? And what does it mean for tax planning?

Materials from this session: