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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 CTA
Andrew is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). Current at 01 June 2016 Click here to expand/collapse more articles by Andrew SINCLAIR.
 

This was presented at Conquering CGT.

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