Understanding the new Part IVA paper
Published on 25 Mar 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- development of jurisprudence on Part IVA
- dominant purpose
- changes to the 'Reasonable Expectation Test'
- framing and proving the alternative postulate
- exclusion of Assessable Income Tax Benefit - The 'Do Nothing' Alternative Postulate
- allowable Deduction Tax Benefit – Alternative Postulate
- the Commissioner's Grievances with the Alternative Postulate
- basis of amendment to 'reasonable expectation test'
- Assistant Treasurer’s Announcement - November 2012 and 2013 Amendments
- Government’s concerns and policy response
- key amendments and concepts contained in the 2013 Bill.
William (Bill) D
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