Published on 19 May 11
Over the past three years there have been many decisions which have impacted the understanding of how Part IVA is to be applied. The ATO is reviewing its approach. This session covers some of the aspects likely to be updated.
© Commonwealth of Australia, 2011.
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Disclaimer: This podcast represents laws and policies at the time it was presented. Persons should make appropriate inquiries, check the law for currency, and seek independent advice before acting in reliance on it.
Des is the Special Tax Adviser at the Australian Taxation Office. Previously, he was Deputy Chief Tax Counsel for the ATO, a role he held from 1994 until 2011. His work includes advising on major public and private rulings and strategic litigation. Des has been Chair of the Public Rulings Panel and the General Anti Avoidance Rules Panel and currently chairs the International Steering Committee as well as the NTLG International Sub-committee.
- Current at
02 July 2012