General Anti-Avoidance Rule – Part IVA




Presented by tax expert Nicole Wilson-Rogers, this webinar will explore some of the key components of the general anti-avoidance rule Part IVA, including an analysis of: 

  • The concept of scheme 
  • Tax benefit and the annihilation and reconstruction approaches
  • Considerations relevant to ascertaining dominant purpose
  • Administrative considerations including penalties 
  • The compensating adjustment provisions.

The webinar will also briefly examine some other general anti-avoidance rules in state and Commonwealth revenue legislation that require practitioners to ascertain similar statutory elements.

 

Recorded on Wednesday, 9 December 2020. 
Presented by Nicole Wilson-Rogers
1 CPD Hour

 
General Anti-Avoidance Rule – Part IVA


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