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The expanding scope of tax anti-avoidance rules: Insights and implications for SMEs presentation

Published on 21 Oct 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • recent Part IVA cases
    • Citigroup (loss for taxpayer) - appealed by taxpayer and FCT
    • Trail Bros. Steel and Plastics (case remitted; loss for taxpayer) -
    • awaiting primary judgment
    • News Australia Holdings (win for taxpayer)
    • Futuris Corporation (win for taxpayer) - appealed by FCT
    • RCI Pty Ltd (loss for taxpayer) - appealed by taxpayer
    • summary of position following recent Part IVA cases
  • developments in New Zealand
    • a changed environment - some recent cases
      • Ben Nevis (loss for taxpayer)
      • Westpac and BNZ (loss for taxpayers)
      • Penny & Hooper; Krukziener (loss for taxpayers)
    • effect on business in New Zealand
  • comparison & conclusions - issues for SMEs.

Author profile

Joanne Dunne CTA
Photo of author, Joanne DUNNE Joanne Dunne CTA is a Director at PwC, Melbourne. She is a former tax partner at law firms in both Australia and New Zealand. She has more than 20 years' tax experience in general income tax, corporate tax, international tax and tax controversy. She is recognised as a leading tax lawyer by a number of independent legal guides including Doyles Guide, and is a member of a wide range of professional organisations, including acting as co-chair of the Tax Institute's Tax Disputes Committee. - Current at 31 May 2017
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Individual sessions

The expanding scope of tax anti-avoidance rules: Insights and implications for SMEs

Author(s):  Joanne DUNNE

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