Published on 17 Oct 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper considers the reasons for the recent amendments to Part IVA, the new definition of tax benefit, and the correct approach to determining purpose under s177D. It covers:
- the emperor’s new clothes
- tax benefit: out with the old, in with the new!
- an objective determination of purpose.
QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law.
- Current at
01 July 2015