Anti-avoidance 2011

The Part IVA deluge

Source: New South Wales

Published Date: 19 May 2011

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

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 FTI

Details

  • Published By: Graeme S Cooper FTI
  • 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 criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Anti-avoidance 2011

Share this page