Part IVA Scope And Effect Of The General Tax Avoidance Regime - February 2025 (3 Hours of CPD)

Australia's Part IVA anti-avoidance regime poses significant risks, with severe penalties for non-compliance. Recent increases in ATO audit activity make understanding these rules more critical than ever.

Our masterclass covers Part IVA's essential elements and the ATO's authority, equipping you with practical knowledge to protect clients while ensuring compliance.

 Specifically, this Masterclass will cover:

• Historical background to the introduction of Part IVA
• Interpretational elements off key concepts underpinning Part IVA
• Scope, effect, and mechanics of the operation of Part IVA
• ATO rulings and guidance on the application of Part IVA
• Recent court judgements dealing with the application of Part IVA to particular fact scenarios
• The interaction of Part IVA with other integrity measures, including the personal services income regime
• The tax administrative framework governing Part IVA
• Key planning strategies in minimising the risk Part IVA being invoked by the ATO
• And much, much more…

What's Included?

3 Hours of CPD, 90 Days of Recording Access (Unlimited Views) 

Live webinars, recordings and slides