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Part IVA issues for SMEs paper


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

Prof Graeme Cooper FTI
Photo of author, Graeme COOPER Prof. Graeme Cooper, FTI, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught 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 31 October 2019
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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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