Published on 13 Feb 13
by NATIONAL DIVISION, THE TAX INSTITUTE
A series of ATO losses in Part IVA cases prompted the recent changes to Part IVA. What are the significant features of the changes and what new issues arise? The changes are intended to improve the “effectiveness” of Part IVA – but to what extent do the changes achieve that goal? How would the cases that the ATO lost be decided under the new rules?
James is director of Greenwoods & Freehills Pty Limited. He joined Greenwoods & Freehills in July 1991 and was appointed a director in July 1998. James advises on a wide range of corporate tax matters and goods and services tax for clients primarily in the finance, infrastructure, property and manufacturing sectors.
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