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Application of Part IVA in corporate reconstructions getting the alternate postulate right
  • Piper Alderman
  • Australia
  • September 20 2010

There have been two recent cases involving corporate reconstructions with contrasting results for the taxpayer in relation to the application of Part IVA to those factual situations.


GST and supply of spectacles
  • Piper Alderman
  • Australia
  • February 26 2010

In a recent case the AAT had to consider how a transaction involving a supply of spectacles which consisted of the frame sold to the customer at a discount which was a supply and the lenses which was sold without any discount, the price of the complete pair of spectacles being the aggregate of these two amounts.


Part IVA not applied to complex corporate group restructure
  • Piper Alderman
  • Australia
  • October 6 2009

The taxpayer was recently successful after a long run of cases where the Commissioner has succeeded in the application of Part IVA to deny tax benefits arising out of various transactions.


Dahnia Mithiran
  • Piper Alderman