2011

Part IVA: Where Are We & Where Are We Going?

Source: Victoria

Published Date: 1 Mar 2011

 
2010 was a hectic year for Part IVA with eight Federal Court decisions. Most of those cases involved group reorganisations, either for purely internal purposes (e.g. British American Tobacco, News Australia Holdings, James Hardie) or in preparation for the sale of a subsidiary (e.g. AXA, Futuris). In addition the Treasury's discussion paper "Improving the operation of the anti-avoidance provisions in the income tax law' flags a number of changes and reform, including rewriting Part IVA into the 1997 Act.

This event covered the new case law and developments as well discussing possible future directions and opportunities for reform of Part IVA. This event also provided practical advice for practitioners in how to approach dealing with Part IVA, particularly when structuring transactions for clients.

Fact finding and the operation of Part IVA

Author(s): Andrew Broadfoot

The practical implications of Part IVA

Author(s): Peter Van Den Broek CTA

Details

  • Published On:1 Mar 2011
  • Took place at:Melbourne Town Hall, Melbourne

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

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

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