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  Anti-avoidance 2012

Part IVA: Where to from here?

Source: Western Australia

Published Date: 23 Aug 2012

 

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On 1 March 2012, the Assistant Treasurer announced that the Government would introduce amendments to the general anti-avoidance rule in Part IVA to ensure that recent arguments advanced by taxpayers “will no longer be successful”. The amendments which might ultimately be made are proposed to be retrospective, operating from 1 March 2012, notwithstanding that the nature of the amendments is unknown.

This paper considers:

  • the current operation of Part IVA
  • the recent cases referred to by the Assistant Treasurer
  • the potential amendments which might be introduced.
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  • Published By: Tom Thawley
  • Published On:23 Aug 2012
  • Took place at:Quay West Resort, Bunker Bay

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.

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