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Tax avoidance and succession planning: Pt IVA and ordinary family dealings

Published on 01 Oct 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article is based on the speech delivered by Peter Walmsley at the TIA's 18th National Tax Intensive Retreat. It explains the general approach of the Australian Taxation Office to the application of Pt IVA of the Income Tax Assessment Act 1936 to tax planning that is influenced or motivated by personal or family considerations (such as retirement and succession planning).

Author profile:

Peter Walmsley
Peter Walmsley, began his tax career in 1977 and is one of three Deputy Chief Tax Counsels for the ATO. He has an extensive knowledge of, and experience in, litigating Part IVA matters on behalf of the Commissioner. He is also well known for his extensive knowledge of Australian taxation law. Peter's role as Deputy Chief Tax Counsel (which began in 2002) has included chairing the Public Rulings Panel and the General Anti-Avoidance Rules Panel, as well as providing technical leadership in relation to significant technical issues, including proposed law changes, audits and Federal and High Court cases. Current at 24 November 2014 Click here to expand/collapse more articles by Peter WALMSLEY.
 
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