Published on 19 May 11
Part IVA seems to have been constantly before the courts over the last two years. This session brings some sense to the output of the courts including:
- the significant issues in the recent plethora of Part IVA cases
- responsibilities for creating the counterfactual
- challenging unattractive counterfactuals
- handling multiple alternatives
- the relationship between the scheme and the counterfactual
- the 'do nothing' option
- Treasury's 2010 proposals.
Graeme S COOPER
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW
Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas
journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and
holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 12 March 2008 Current at 03 April 2008
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