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Tax paper: Part IVA (General Anti Avoidance Rules)

On 27 February 2025, Chris Peadon of New Chambers presented a paper titled “Part IVA (GAAR) – is tax planning dead?” at the Tax Institute of Australia’s “Private Business” retreat on the Gold Coast.

A copy of the paper can be found here: Gold Coast – Private business Tax Retreat (22 Feb 2025 Final)

In arriving at the answer of “no”, the paper reviews recent decisions of the Federal Court and Full Federal Court in Guardian, Minerva, Mylan, Merchant and Ierna.

Chris has over 20 years advising and appearing for taxpayers and the Revenue.

Please contact the Clerk, Ms Angela Noakes, to enquire as to his availability.

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