Skip to main content
shopping_cart

Your shopping cart is empty

Part IVA - Recent amendments paper

Published on 17 Oct 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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:

  • the emperor’s new clothes
  • tax benefit: out with the old, in with the new!
  • an objective determination of purpose.

Author profile:

Author Photo - John De Wijn QC CTA - Life
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 Click here to expand/collapse more articles by John W DE WIJN.
 

This was presented at Corporate Tax Retreat.

Get a 20% discount when you buy all the items from this event.

Individual sessions




Announced unenacted

Author(s):  Trevor PASCALL

Materials from this session:


Reinventing the ATO - ready, willing and underway

Author(s):  Neil OLESEN

Materials from this session:

Further details about this event:

 

Copyright Statement