Skip to main content
shopping_cart

Your shopping cart is empty

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 LECORNU
Current at 28 April 2015
 

 

Individual sessions

Part IVA

Author(s):  Stuart LECORNU

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse