Getting better at Pt IVA litigation
Published Date: 20 May 2025
Is it possible that tax advisers have worked out how to win the winnable anti-avoidance cases? A Pt IVA determination immediately casts the recipient as the party with the Black Hat in the coming drama. But the testimony of the 2024 batch of general anti-avoidance cases is that taxpayers with a story are getting better at telling their tale. It takes hard work, resilience and a pinch of luck. But this survey of the 2024 decisions points the way to how some taxpayers are succeeding. And casting the net a little wider, we see what the ATO’s emerging targets may be — distributions of all sorts.
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- Published By: David W Marks KC CTA
- Published On:20 May 2025
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