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The Part IVA deluge paper

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Published on 19 May 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • background – The cases
  • the scope of the 'scheme'
  • purpose
  • the relevant counterfactual
  • Part IVA and other anti-avoidance rules.

Author profile

Prof Graeme Cooper FTI
Prof. Graeme Cooper, FTI, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 31 October 2019
Click here to expand/collapse more articles by Graeme S COOPER.

 

This was presented at 4th Annual Tax Forum .

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Individual sessions

The Part IVA deluge

Author(s):  Graeme S COOPER

Materials from this session:

Consolidations and SMEs: Headline issues and practical solutions

Author(s):  Jol DARE

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Superannuation compliance, focusing on SMSFs

Author(s):  George SAMARAS

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Self managed super: Strategies & investment structures for purchasing business real property

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Employee share schemes for SMEs

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Tax debt - Managing, negotiating, disputing

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GST: Key legislative changes and important GST rulings in 2011

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Foreign Account Tax Compliance Act (FATCA)

Author(s):  Lynn Kelly

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An update on earnouts

Author(s):  Brendon Lamers

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Superannuation

Author(s):  Graeme COLLEY

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The other Part IVA - Departure prohibition orders

Author(s):  Therese CATANZARITI

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R&D - Tax offset

Author(s):  Ian Ross-Gowan

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Matters affecting taxpayer confidentiality - Taxipedia leaks

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Source rules - An update

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My client the primary producer

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Legal professional privilege - Protect your rights but know your limits

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Losses

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M&A tax update

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Update on capital management

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Key developments in the taxation of business profits from a transfer pricing perspective

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Author(s):  Alison STEVENSON,  Lachlan Armstrong-Sue

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Anti-deferral regime reform

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An update on the consolidation regime

Author(s):  Richard HENDRIKS,  Abdol MOSTAFAVI

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Risky times corporate compliance

Author(s):  David DRUMMOND

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An update on blackhole expenditure

Author(s):  Jonathan Rintoul,  Sam Haggan

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Small business CGT concessions: Traps in practice

Author(s):  Steven ROSENSTRAUSS

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Part IVA - How the ATO see it

Author(s):  Des MALONEY

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Estate planning

Author(s):  Andrew FRANKLAND

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What's new in property

Author(s):  Scott McGill

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Looking at buying a business

Author(s):  Greg TRAVERS

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