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Part IVA: Where Are We & Where Are We Going?

Published on 01 Mar 2011 | Took place at Melbourne Town Hall, Melbourne, VIC

2010 was a hectic year for Part IVA with eight Federal Court decisions. Most of those cases involved group reorganisations, either for purely internal purposes (e.g. British American Tobacco, News Australia Holdings, James Hardie) or in preparation for the sale of a subsidiary (e.g. AXA, Futuris). In addition the Treasury’s discussion paper ‘Improving the operation of the anti-avoidance provisions in the income tax law’ flags a number of changes and reform, including rewriting Part IVA into the 1997 Act.

This event covered the new case law and developments as well discussing possible future directions and opportunities for reform of Part IVA. This event also provided practical advice for practitioners in how to approach dealing with Part IVA, particularly when structuring transactions for clients.

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Individual sessions

Fact finding and the operation of Part IVA

Author(s):  Andrew BROADFOOT

This paper covers:

  • the decision in News Australia Holdings
  • the decision in Trail Bros
  • the decision in BATAS Limited
  • lessons from the litigation
  • evidentiary matters
  • Part IVA extracts.
Materials from this session:

The practical implications of Part IVA

Author(s):  Peter VAN DEN BROEK

This paper covers:

  • how to give advice
  • how to handle disputes in relation to Part IVA.
Materials from this session: