Part IVA - Reconciling the Irreconcilable presentation

Published on 21 Aug 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Recent years have seen the corporate group increase its significance in the Australian taxation system. Even in the past few months developments have occurred which highlight even more the importance of tax advisings to and within corporate groups. This presentation provides an important introduction to the broader context in which advisings are developed and delivered in the corporate tax area.

- The current state of play with Part IVA
- The Commissioner's view of Part IVA
- CGT reduction arrangements - TD 2003/3
- What all this means for directors, executive officers and advisers.

Author profile

Mark Goldsmith

Mark is the National Leader of the Deloitte M&A - Tax practice and has over 23 years' experience as a partner, during which time Mark has focussed on domestic and cross-border M&A for both strategic and financial buyers. Mark has for many years been actively involved in all forms of M&A transactions including private equity based deals, public markets transactions, IPOs and development and use of various funding structures. Mark has worked on a variety of Australia's leading M+A transactions. - Current at 23 October 2012

More by Mark GOLDSMITH

• M&A update paper - 22-May-2014
• Update on capital management paper - 19-May-2011
• Financial services: TOFA and consolidation paper - 14-October-2010
• Update on issues relating to capital management paper - 09-February-2010
• Tax as a Corporate Governance Issue: emerging trends in corporate Australia - 01-August-2004
• Part IVA - Reconciling the Irreconcilable seminar paper - 21-August-2003
• Commercial debt forgiveness - 29-May-1998

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