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  Anti-avoidance 2012

The new Part IVA - Clarification or extension?

Source: Victoria

Published Date: 11 Oct 2012

 

Following several recent decisions of the Federal Court in favour of the taxpayer on the question of whether a “tax benefit” arose, the government has announced its intention to amend Part IVA to ensure that Part IVA continues to be effective in countering tax avoidance. This presentation critically evaluate the proposals and covers:

  • what do they really mean?
  • are they needed?
  • a review of the recent casest
  • tax planning implicationh
  • sow would some of the key Part IVA cases have been decided if the proposed changes applied then?

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  • Published By: Simon Steward
  • Published On:11 Oct 2012
  • Took place at:Mantra, Lorne

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