- an overview of the current provisions of Part IVA
- the practical process adopted by the ATO in considering Part IVA in relation to Private Rulings and the role of the GAAR Panel
- the potential application of Part IVA to transactions such as: small business restructures, using the CGT small business concessions and using a discretionary trust
- what can practitioners do to assist their clients in mitigating the Part IVA risks?
maintenance