Published on 16 May 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Based on the first exposure draft, the new Part IVA will apply from 15 November 2012.
This paper examines:
- why the changes are necessary
- what the changes are
- how the courts are likely to apply the changes
- what it means for taxpayers trying to implementa transaction
- what evidence you need to keep to support a case which may arise many years later.
Justin is a partner at Malleson Stephen Jaques’ Melbourne Office where he specialises in income tax issues. He has been closely involved in all manner of tax work including corporate restructures, major acquisitions and international tax issues. Justin specialises in all aspects of corporate taxation, including dividend imputation, capital gains tax, capital distributions and employment related tax issues.
Current at 23 July 2007 Current at 05 August 2007
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