Eugene Wheelahan

Eugene Wheelahan KC, FTI

Victorian Bar

Eugene Wheelahan KC, FTI, is a member of the Victorian Bar who practises principally in the area of tax. He has appeared for taxpayers and the Commissioner of Taxation in the Federal Court and the High Court. He acts for

clients in the mining, infrastructure, telecommunications and financial services industries, among others, providing opinions and assisting them in their dealings with the Commissioner during reviews, audits, objections and litigation. Eugene has a Master of Tax from the University of Melbourne where he is a Senior Fellow of the Law Faculty, lecturing in the subjects Tax Litigation and Tax Avoidance and Planning.

Session details

Session 6.2: Recent Trends –Part IVA

More than ever, SMEs and large corporates and their advisers must consider the risk that the Commissioner may apply a general anti-avoidance rule to an arrangement. This session will discuss focus areas of ATO activity, GAAR Panel trends and recent decisions relating to Part IVA and Division 165.

The DPT continues to attract ATO attention and the difference between the dominant purpose and a principal purpose test will be explored in detail.

Speaker: Fiona Knight, CTA, Australian Taxation Office, Eugene Wheelahan KC, FTI, Victorian Bar