Application of Part IVA in the SME space - Accurium

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Application of Part IVA in the SME space

Recorded live 7 Aug 2024

Companies

$190.91 +GST

Part IVA, as amended in 2013 to remedy weaknesses that had been revealed by a number of significant Court decisions, now requires the Part IVA analysis to start with the question of whether a person participated in a scheme for the sole or dominant purpose of enabling the taxpayer to obtain a tax benefit.

An inquiry focussing on whether there were ‘other ways (e.g. more convenient, or commercial, or frugal ways) in which the taxpayer might have achieved the substance and effect that it achieved from, or in connection with the scheme’ may make it easier for the Commissioner to identify a tax benefit, especially in the SME market.

This session examines the changes to Part IVA and considers how the changes have affected the operation of Part IVA and its application to SMEs.

This webinar will be presented by one of Tax Banter’s experienced tax trainers.

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