Anti-avoidance 2013

The new Part IVA

Source: New South Wales

Published Date: 16 May 2013

 

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Based on the first exposure draft, the new Part IVA will apply from 15 November 2012.

This paper examines:

  • why the changes are necessary
  • what the changes are
  • how the courts are likely to apply the changes
  • what it means for taxpayers trying to implementa transaction
  • what evidence you need to keep to support a case which may arise many years later.

Individual Session

The new Part IVA

Author(s): Justin Cherrington , Cory Hillier
Materials from this session:

Details

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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Anti-avoidance 2013

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