This paper considers the reasons for the recent amendments to Part IVA, the new definition of tax benefit, and the correct approach to determining purpose under s177D. It covers:
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. Current at 01 July 2015
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