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

Regular price: 132.00

 View Cart

Become a
member today.

Need more information? Click here to view membership benefits or get in touch to discuss how being a member can help you in your role.

Join us