Australia: [Invitation] Is everything now Part IVA? Professional practice restructures, roll-over relief, dividend access shares...
Last Updated: 26 September 2014

Event details




October 14, 2014
12:00pm for 12:30pm to 2:00pm
Level 21, 400 George Street,
T - +61 7 3231 2400

Recent times have seen the adoption of new Part IVA provisions designed to have a wider reach, coupled with an ATO focus on some specific arrangements where it has concerns around anti-avoidance, for example dividend access shares, professional practice restructures and roll-over relief. So what are the implications for advisers in giving advice, and for clients in implementing and using these?

In this session, Fletch Heinemann will lead a discussion on the new general anti-avoidance provisions in Part IVA, including the amendments that make it that much more difficult to advise on Part IVA issues.

The session will cover:

  • the importance of defining the 'scheme'
  • when tax is the sole or dominant purpose – and when it's not
  • making sense of the new alternative postulate rules to determine a tax benefit
  • exceptions for choices and elections – but not if your client positions themselves to take advantage of the choice or elections
  • covering your own risk as an adviser.

Fletch will use case studies on ATO focus areas to draw out the practical issues.

We hope that you will be able to join us.

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