Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation looks at:
- how the new Part IVA will apply in practice?
- whether Part IVA can apply to any decision that results in less tax payable (eg a decision to sell shares instead of assets)?
- the ATO’s approach to public and private rulings on the new provisions
- what you need to be doing differently as a result of the amendments including identification of alternate postulates, defence file strategies and board briefings
- a variety of case study examples that compare the old Part IVA conclusions to possible outcomes under the new provisions.
Sue leads EY's Melbourne Tax Controversy practice. She has acted in various AAT, Federal Court, High Court and Supreme Court cases relating to various Commonwealth and state taxes, and has advised clients on a broad range of taxation issues including income tax, GST and PRRT. Sue is also an accredited mediator and has assisted clients in resolving disputes using various alternative dispute resolution mechanisms. Sue is a member of the ATO Dispute Resolution Committee and is a former president of The Tax Institute.
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