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  Miscellaneous 2005

The incremental expansion of Part IVA

Source: South Australia

Published Date: 7 May 2005

 

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The Courts continue making decisions on Part IVA, sometimes greatly assisting us in our day to day tax advising practice and sometimes raising further issues for our consideration. Justice Graham Hill has made several important Part IVA decisions. His paper will give us greater insight into how the anti-avoidance provisions in income tax and GST operate when their use by the Commissioner is disputed. It includes:

  • overview and comparison of general anti-avoidance provisions in ITAA and GST Acts
  • is there a standard approach?
  • particular issues to be learnt from the cases in arguing for or against the application of general anti-avoidance provisions.
Author(s)

Individual Session

Part IVA and Division 165: where are we now?

Author(s): Justice D Graham Hill
Materials from this session:

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Details

  • Published By: Justice D Graham Hill
  • Published On:7 May 2005
  • Took place at:Novotel Barossa Valley Resort

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