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The Commissioner's big black dog 10 years on - a practical update on Part IVA

Published on 15 Aug 2001 | Took place at Australian Mineral Foundation , SA

This seminar discusses Part IVA in relation to recent case law; the mass marketed schemes; the approach of Part IVA for clients; the liabilty of promoters of the schemes and how a taxpayer's purpose is determined under Part IVA.

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Individual sessions

The Commissioner's big black dog 10 years on

Author(s):  Michael BUTLER This paper discusses the three recent cases of Consolidated Press, Eastern Nitrogen and Metal Manufacture's and the Income tax Assessment Act in regards to how a taxpayer enters into a scheme. Was the sole or dominant purpose to obtain a tax benefit? The paper also goes into detail to the relevance of whether a scheme is commercially and tax driven and the liability of promoters and professional advisers of these schemes.

Materials from this session:

The Commissioner's big black dog 10 years on

Author(s):  Arlene MACDONALD This paper will consider the most recent decisions of Consolidated Press, Eastern Nitrogen and Metal Manufactures; what the Commissioner's arguments are for mass marketed schemes; and an explanation of what Part IVA means for clients.

Materials from this session: