Published on 17 May 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- a bit of context - GAARs
- what is Part IVA and how does it work?
- the “tax benefit” debate
- discussing the views of the ATO
- current Part IVA issues/reviews
- reconsidering the role of the GAAR panel.
Judy is a Tax Partner at PwC in Sydney where she is the National Tax Litigation and ADR leader. Prior to joining PwC, Judy was a Tax Partner at King & Wood Mallesons. Her main area of practice is all aspects of revenue disputes œ from risk reviews and audits through to ADR and litigation. She has conducted major tax litigation in the AAT, Federal Court and High Court. Judy is also a member of the Advisory Panel to the Board of Taxation.
- Current at
30 August 2017