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The Hart of Part IVA seminar paper

Published on 27 Aug 04 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

What's the current state of Part IVA following the Hart decision? Specific issues addressed in this paper include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.

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 12th National Tax Intensive Retreat.

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