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Part IVA and corporates paper

Published on 13 Feb 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Part IVA seems to have been constantly before the courts over the last two years. This paper 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.

Author profile:

Graeme COOPER

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This was presented at Current Corporate Tax Issues .

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