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Red Series: Part IVA Masterclass

Published on 19 Jul 2001 | Took place at Crown Towers, Southbank, VIC

This seminar looks closely at the Commissioner's powers of discretion for Part IVA, important cases that have challenged this area of law and the proposed new rules.

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Individual sessions

Challenging the Commissioner's exercise of discretion

Author(s):  Jennifer BATROUNEY This paper presents some of the cases where the Commissioner has exercised his discretion and what the reasons were connected with each case.

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The proposed GAAR

Author(s):  Mark POOLE This paper discusses some of the tax planning issues from the ATO point of view, what the dominant purpose could be and some of the issues that may occur, plus an example from the UK.

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Review of Part IVA following Consolidated Press

Author(s):  Greg DAVIES This paper discusses briefly the Spotless and Peabody cases and then it goes into detail with the Consolidated Press case.

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