Tax planning in Australia is becoming increasingly complex from a revenue law perspective, raising complex revenue law considerations. The recent spate of Part IVA cases (particularly in the context of trusts used in tax planning) has left many advisers wondering where the boundary is in terms of ‘permissible tax planning?’ This session looked at the myriad of integrity measures applicable to advisers undertaking tax planning activities for their clients, by reference to recent case law and how the principles considered by these cases might apply more broadly to small businesses or investments held via a family trust. It also examined examples of legitimate tax planning versus risky tax planning and explore how to mitigate risks as advisers.
Is tax planning dead? Part IVA cases
Published Date: 27 Feb 2025
Details
- Published By: Chris Peadon FTI
- Published On:27 Feb 2025
- Event Name:Private Business Tax Retreat
- Session Name:Is tax planning dead? Part IVA cases
- Read Time:30+ minutes
- Took place at:JW Marriott Gold Coast Resort & Spa & Online
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page