maintenance
Anti-avoidance
2011
The Part IVA deluge
Source: New South Wales
Published Date: 19 May 2011
Part IVA seems to have been constantly before the courts over the last two years. This session brings some sense to the output of the courts including:
- the significant issues in the recent plethora of Part IVA cases
- responsibilities for creating the counterfactual
- challenging unattractive counterfactuals
- handling multiple alternatives
- the relationship between the scheme and the counterfactual
- the 'do nothing' option
- Treasury's 2010 proposals.
Individual Session
The Part IVA deluge
Author(s):
Graeme S Cooper
Materials from this
session:
Details
- Published By: Graeme S Cooper
- Published On:19 May 2011
- Took place at:Hilton Sydney, Sydney
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
Anti-avoidance
2011
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