Skip to main content
shopping_cart

Your shopping cart is empty

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 CTA
Joanne Dunne CTA
Joanne is a Tax Partner at Minter Ellison, Melbourne. Joanne has more than 20 years experience in tax in both Australia and New Zealand, including in advising and assisting clients in the e-commerce industry or which have a digital presence in commercial and tax structuring, international tax, residency and source issues, and contract issues. Current at 23 March 2016 Click here to expand/collapse more articles by Joanne DUNNE.
 
Individual sessions

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

Author(s):  Joanne DUNNE

Materials from this session:

Further details about this event:

 

Copyright Statement