Skip to main content
shopping_cart

Your shopping cart is empty

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
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic and foreign clients on federal, international and state tax matters, and has a special interest in property tax issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation Institute of Australia events.
Current at 23 March 2009 Current at 15 April 2009 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 .

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

Individual sessions

The Commissioner's big black dog 10 years on

Author(s):  Arlene MACDONALD

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse