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Part IVA presentation

Published on 26 Sep 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is Part IVA/
  • what does Part IVA apply to?
  • application of Part IVA
  • scheme
  • tax benefits provided by the act
  • identifying the tax benefits
  • an annihilation approach
  • a reconstruction approach
  • purpose test
  • the 8 matters
  • conclusions
  • examples.

Author profile:

Stuart Le Cornu CTA
Stuart Le Cornu CTA, has more than 15 years’ experience providing complex tax advice to clients at Crowe Horwath. He works with a diverse client base that includes high net wealth individuals, trusts, large private and foreign-controlled entities spanning a variety of industries. Stuart helps clients with all areas of income tax, GST, FBT and superannuation. He also provides specialist advice in applying CGT concessions for small businesses, ATO audits and risk reviews, creating tax-effective business structures, international taxation, and trust structures. Current at 21 October 2015
 
Individual sessions

Part IVA

Author(s):  Stuart LECORNU

Materials from this session:

Further details about this event:

 

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