Anti-avoidance 2013

The shifting Part IVA landscape

Source: QLD

Published Date: 13 Feb 2013

 

A series of ATO losses in Part IVA cases prompted the recent changes to Part IVA. What are the significant features of the changes and what new issues arise? The changes are intended to improve the “effectiveness” of Part IVA – but to what extent do the changes achieve that goal? How would the cases that the ATO lost be decided under the new rules?

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The shifting Part IVA landscape

Author(s): James Pettigrew , Larry Magid
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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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Anti-avoidance 2013

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