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The Tax Adviser's Guide to Part IVA eBook

The Tax Adviser's Guide to Part IVA eBook edition

A practical guide to the application of the general anti-avoidance rule.

All tax advisers should have an understanding of Pt IVA. In this practical and readable guide, author Greg Travers, CTA, helps you navigate these rules to determine whether Pt IVA may apply to an arrangement that your client has entered into, or is considering entering into.

Available now, this title from The Tax Institute provides:

  • a practical, high-level approach to the application of Pt IVA, including:
  • the "red flags" that you should be looking for
  • how to identify whether the ATO has an established position on similar matters
  • flowcharts and worksheets that steer you through a structured approach to understanding Pt IVA
  • practical tips and guidance on how to deal with situations where a material Pt IVA risk exists

Examples of how Pt IVA can apply to common scenarios, including:

  • personal services income
  • small business concessions
  • the use of discretionary trusts
  • year-end tax planning
  • business structuring and restructuring
  • wash sales.

Additionally, the guide covers: the practicalities of the key elements of Pt IVA (scheme, tax benefit, alternative postulate and dominant purpose); the main cases decided in respect of Pt IVA, with an explanation of the core "takeaways" for each case; the practical impact of the recent legislative changes to Pt IVA; and tips for dealing with the ATO on a Pt IVA situation. Purchase your copy for your iPad, Kindle or other tablet devise today.

 

 
Available: In Stock
Price: $180.00
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Item Code: TAX_ADV_E_01
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