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The Hart of Part IVA presentation

Published on 27 Aug 04 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

What's the current state of Part IVA following the Hart decision? Specific issues addressed in this presentation include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.

Author profile:

John W DE WIJN
Current at 08 June 2009 Click here to expand/collapse more articles by John W DE WIJN.
 

 

This was presented at 12th National Tax Intensive Retreat .

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