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?
Anti-avoidance
2013
The shifting Part IVA landscape
Source: QLD
Published Date: 13 Feb 2013
Individual Session
The shifting Part IVA landscape
Author(s):
Larry Magid
,
James Pettigrew ATI
Materials from this
session:
Details
- Published By: James Pettigrew ATI, Larry Magid
- Published On:13 Feb 2013
- Took place at:Hyatt Regency Sanctuary Cove, Gold Coast
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Tags
Anti-avoidance
2013
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