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The Commissioner's big black dog 10 years on - practical update on Part IVA

Published on 15 Aug 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses the three recent cases of Consolidated Press, Eastern Nitrogen and Metal Manufacture's and the Income tax Assessment Act in regards to how a taxpayer enters into a scheme. Was the sole or dominant purpose to obtain a tax benefit? The paper also goes into detail to the relevance of whether a scheme is commercially and tax driven and the liability of promoters and professional advisers of these schemes.

Author profile:

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. Current at 19 March 2015 Click here to expand/collapse more articles by Michael BUTLER.
 

This was presented at The Commissioner's big black dog 10 years on - a practical update on Part IVA.

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The Commissioner's big black dog 10 years on

Author(s):  Arlene MACDONALD

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