Anti-avoidance Corporate tax 2018

The application of Part IVA to stapled structures

Source: Victoria

Published Date: 17 May 2018


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This paper covers:

  • staple arrangements
  • consideration by the courts of schemes involving stapled securities
  • use of stapled securities for investment in infrastructure
  • commercial reasons for stapled structures
  • how might the Commissioner seek to apply Part IVA?
  • Application of Part IVA.

Individual Session

The application of Part IVA to stapled structures

Author(s): Eugene Wheelahan FTI , Greg Davies CTA


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Anti-avoidance Corporate tax 2018

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