Anti-avoidance 2013

The shifting Part IVA landscape

Source: QLD

Published Date: 13 Feb 2013

 

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A series of ATO losses in Part IVA cases prompted the recent changes to Part IVA. What are the significant features of the changes and what new issues arise? The changes are intended to improve the “effectiveness” of Part IVA – but to what extent do the changes achieve that goal? How would the cases that the ATO lost be decided under the new rules?

Individual Session

The shifting Part IVA landscape

Author(s): Larry Magid , James Pettigrew ATI
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