This presentation looks at:
- how the new Part IVA will apply in practice?
- whether Part IVA can apply to any decision that results in less tax payable (eg a decision to sell shares instead of assets)?
- the ATO’s approach to public and private rulings on the new provisions
- what you need to be doing differently as a result of the amendments including identification of alternate postulates, defence file strategies and board briefings
- a variety of case study examples that compare the old Part IVA conclusions to possible outcomes under the new provisions.