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Part IVA: twenty-two years a state of maturity? - Part II


This is the second of a two-part series on Part IVA. Click here to view Part I which was featured in Taxation In Australia, Jan-Dec edition. Part II deals with cancellation of tax benefits, compensating adjustments and the dominant purpose test.

The two part series is based on a paper presented at the 42nd Victorian State Convention of the Taxation Institute of Australia in September 2003.

Author profiles

Fiona Alpins
Fiona is a Barrister at the Victorian Bar, practising mainly in revenue, superannuation and commercial law. She is a member of the Victorian Education Committee and a Senior Fellow at the University of Melbourne Law School. - Current at 26 July 2004
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John de Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. - Current at 01 July 2015
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