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Part IVA in Wonderland: The New Business Tax System presentation

Published on 18 Mar 04 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers the following topics:
- where is Part IVA heading?
- must a scheme still 'stand on its own feet'?
- how is purpose to be determined?
- what reliance can be placed on making elections?

Author profile:

Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. Current at 21 October 2016 Click here to expand/collapse more articles by AH (Tony) SLATER.
 

This was presented at 2004 Financial Services Taxation Conference: A Brave New World.

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