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Recorded Webinars
Recorded Webinar: Anti-avoidance Provisions in the Private Group Space: Prevention Better Than Cure
The ATO have become increasingly willing to use the general anti-avoidance rules under Part IVA rather than simply to rely on Division 7A and Division 6 integrity measures. This session considers the types of arrangements under scrutiny from the ATO and how Part IVA is being used
PRESENTED BY
Dung Lam
Team Leader – Tax, Argyle
Date/Time
About the Webinar
The ATO have become increasingly willing to use the general anti-avoidance rules under Part IVA rather than simply to rely on Division 7A and Division 6 integrity measures. This session considers the types of arrangements under scrutiny from the ATO and how Part IVA is being used to attack them, including:
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Distributing trust income to non-residents
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Utilising multiple rollovers to get to concessional position
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Triggering a capital loss in the same year as a capital gain
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The impact of section 177CB – what is the impact of losing the ‘do nothing’ counterfactual?
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Strategies for managing risk:
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Pros and cons of engaging with the ATO – the impact of Hacon v Commissioner of Taxation [2017] FCAFC 181
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Presented By
Dung Lam
Team Leader – Tax, ArgyleWho Should Attend?
This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]