Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  2025 Part IVA

Hang ‘em high – Part IVA for PSI businesses

Published Date: 6 Aug 2025

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

This session explores the evolving landscape of Part IVA for PSI businesses, examining the technical foundations of the Commissioner’s position, the clarity (or lack thereof) in the new guidance, and the practical implications for practitioners.

Our speaker will discuss the following:

  • Background to the residual application of Part IVA – A Fistful of Dollars
  • Guidance from the ATO in Draft PCG 2024/D2 – A Few Dollars More
  • How helpful is the Commissioner’s risk framework? – The Good, The Bad and The Ugly; and
  • Technical basis for the Commissioner’s position on the application of Part IVA to PSI Businesses – Gunfight at the Part IVA Corral.
Author(s)
Download

Details

  • Published By: Mark Molesworth CTA
  • Published On:6 Aug 2025
  • Event Name:Barossa Convention
  • Session Name:Hang ‘em high – Part IVA for PSI businesses
  • Read Time:30+ minutes
  • Took place at:Novatel Barossa Valley Resort

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

2025 Part IVA

Share this page