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Part IVA presentation

Published on 21 Nov 08 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • does structuring for access to Div 152 constitute a Part IVA scheme?
  • when does the making of a choice/election not give rise to a tax benefit?
  • what does the exclusion in s.177C(2) really mean in light of Walter's Case?
  • does use of the GVSR 4 year reversal constitute a scheme?
  • when does legitimate restructuring become scheme promotion - re: Keenhilt Pty Ltd as Trustee for the CHC Services Trust v FCT?

Author profile:

Andrew SINCLAIR
Current at 26 May 2009 Click here to expand/collapse more articles by Andrew SINCLAIR.
 

 

This was presented at Conquering CGT .

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