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Tax Avoidance - Practical Issues

Published on 16 Mar 2004 | Took place at AMF Centre, Glenside , SA

This seminar will examine the current position regarding Part IVA.

In this regard, 2003 has provided us with guidance on the application of Part IVA in the form of topical cases and ATO Press Releases.

However, are we any closer to determining conclusively when Part IVA will apply?

Individual sessions

Tax Avoidance - Practical Issues

Author(s):  Gabrielle GILBERT,  Robert KAVANAGH This presentation examines the application of Part IVA in light of:
- recent case law
- the personal services income rules
- CGT small business concessions
- consolidation
- demergers.

The tax update covers all tax changes that occurred in the preceeding month.

Materials from this session: