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Part IVA

Published on 26 Sep 2013 | Took place at Tax Institute, Sydney, NSW

With ever evolving case law and proposed changes to the anti-avoidance provisions, it is critical for all practitioners to understand the impact of the decisions and actions they make and in relation to which they provide advice to clients. Analysing the Commissioner and Court’s approach, and the proposed legislation, this presentation provides a better understanding of where advisors and their clients are left!

Individual sessions

Part IVA

Author(s):  Stuart LECORNU

This presentation covers:

  • what is Part IVA/
  • what does Part IVA apply to?
  • application of Part IVA
  • scheme
  • tax benefits provided by the act
  • identifying the tax benefits
  • an annihilation approach
  • a reconstruction approach
  • purpose test
  • the 8 matters
  • conclusions
  • examples.
Materials from this session: