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