Anti-avoidance Income tax 2013

Part IVA - The new framework

Source: Victoria

Published Date: 10 Oct 2013

 

This presentation looks at:

  • how the new Part IVA will apply in practice?
  • whether Part IVA can apply to any decision that results in less tax payable (eg a decision to sell shares instead of assets)?
  • the ATO’s approach to public and private rulings on the new provisions
  • what you need to be doing differently as a result of the amendments including identification of alternate postulates, defence file strategies and board briefings
  • a variety of case study examples that compare the old Part IVA conclusions to possible outcomes under the new provisions.

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