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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:

Author Photo - Joanne DUNNE
Joanne DUNNE
Current at 13 June 2012 Click here to expand/collapse more articles by Joanne DUNNE.
 

 

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

Author(s):  Joanne DUNNE

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