Chris Peadon’s article on recent Part IVA (tax avoidance schemes) cases is to be published in the June 2025 edition of the peer-reviewed journal The Tax Specialist (extract attached here: Tax Specialist (June 2025) Is Tax Planning Dead_ p1)
The article answers the question of whether “Tax planning is dead?” with a resounding “no”, pointing out the distinction drawn in the cases between permissible tax planning “influencing” a taxpayer’s actions and impermissible tax planning where the dominant driver of steps taken is to maximise a taxpayer’s after-tax return.
A copy of the paper as initially presented at the Tax Institute’s Private Wealth in February 2025 conference can be accessed here: https://newchambers.com.au/wp-content/uploads/Gold-Coast-Private-business-Tax-Retreat-22-Feb-2025-Final.pdf.
