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Part IVA issues for SMEs paper

Published on 06 Aug 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

The new (and "improved") Part IVA has grown out the ATO's desire to "push the boundaries" of tax litigation. It seems rare that Part IVA is not invoked where a transaction has a flavour other than "plain vanilla": have we moved from a smell test to a taste test, and what does it all mean for SME taxpayers in your client base (and what does your insurance say about Part IVA?).

This paper covers:

  • the "new and improved" Part IVA
  • the ATO's problems with Part IVA in the Courts
  • what the new version will mean for the future
  • handling the two key aspects of any Part IVA matter
  • dividend access shares, asset protection and business restructuring to access the small business CGT concessions: will Part IVA apply (and which one)?
  • insurance issues for advisors.

Author profile:

Author Photo - Graeme COOPER
Graeme COOPER

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This was presented at Expanding Private Business Series: Structures .

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Part IVA issues for SMEs

Author(s):  Graeme COOPER

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