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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 started his career with the ATO back in 1977 and he is currently one of three Deputy Chief Tax Counsels. In Peter’s current role, he provides technical and strategic guidance on many of the ATO’s highest profile and most complex technical issues, legislative amendments and Federal and High Court litigation matters. Peter also chairs the ATO’s Sydney General Anti-Avoidance Rules Panel and has previously chaired the Public Rulings Panel. - Current at 19 May 2017
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