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  Capital Gains Tax (CGT) Trusts 2013

Part IVA and restructures

Source: QLD

Published Date: 28 Feb 2013

 

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The proposed amendments are here and you will need to have an awareness of their impact when providing advice to clients on any proposed restructures. In this paper, the following issues are presented in a practical format, with case studies to demonstrate the issues:

  • the perceived mischief – is the taxpayer’s purpose relevant?
  • tax benefits – tax effects v non-tax effects
  • the new paradigm for counterfactuals
  • possible application of Part IVA to very simple transactions (this was never meant to happen!).
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  • Published By: David Marschke CTA
  • Published On:28 Feb 2013
  • Took place at:Tattersall's Club, Brisbane

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