Anti-avoidance 2013

The new Part IVA

Source: New South Wales

Published Date: 16 May 2013

 

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Based on the first exposure draft, the new Part IVA will apply from 15 November 2012.

This paper examines:

  • why the changes are necessary
  • what the changes are
  • how the courts are likely to apply the changes
  • what it means for taxpayers trying to implementa transaction
  • what evidence you need to keep to support a case which may arise many years later.

Individual Session

The new Part IVA

Author(s): Justin Cherrington , Cory Hillier
Materials from this session:

Details

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