The ‘new’ Part IVA is no longer so new, but following some recent guidance on its application, it needs revisiting. This session will look at the recent cases which have considered the operation of Part IVA including Guardian and Minerva, and consider how to manage some of the evidentiary issues which arise in Part IVA cases.
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Session 13.3: Context in which the “new” Part IVA has been applied and resulting evidentiary issues for taxpayers
Speakers: Claire Horan, Victorian Bar, Luke Imbriano, FTI, KPMG Law