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108287
Individual Podcasts

Tax Avoidance: Decoding the ATO’s Red Flags

Like a lot of issues in tax, there is not necessarily a bright line that distinguishes between acceptable practice and arrangements that may fall foul of the general anti-avoidance provisions. This session takes a look at how the general anti-avoidance provisions are currently bei
PRESENTED BY Michael Butler Tax and Revenue Partner - Finlaysons , Adelaide

Date/Time

About the Podcast

Like a lot of issues in tax, there is not necessarily a bright line that distinguishes between acceptable practice and arrangements that may fall foul of the general anti-avoidance provisions. This session takes a look at how the general anti-avoidance provisions are currently being interpreted in a range of situations, including:

  • How selling shares at a loss to offset a capital gain can trigger adverse tax consequences (Merchant v C of T [2024] FCA 498 (on appeal); TR 2008/1)
  • How loans forgiven between related entities can attract the general anti-avoidance provisions (Merchant v Commissioner of Taxation 2024 FCA 498)
  • How Part IVA is being interpreted in relation to trust distributions (Minerva Financial Group Pty Ltd v C of T [2024] FCAFC 28)
  • How do you determine if an arrangement involves dividend stripping? (C of T v Michael John Hayes Trading Pty Ltd as trustee for MJH Trading Trust [2024] FCAFC 80)
  • How implementing a restructure to extinguish Division 7A loans is viewed by the Courts (Ierna v C of T [2024] FCA 592)
  • How two legal practitioners fared when restructuring with asset protection intentions (Grant v FC of T [2024] AATA 427; Collie v FC of T [2024] AATA 440)
  • Key themes from recent cases and takeaway lessons for navigating the line between sound tax planning and advice falling foul of Part IVA

Presented By

Michael Butler
Tax and Revenue Partner, Finlaysons Adelaide, SA

Michael Butler is a Tax & Revenue Partner at Finlaysons Lawyers in Adelaide.

Michael has spent over 35 years working solely in taxation law – he is a true specialist in his field.  His deep experience in tax law means he can provide advice that considers each client’s unique situation and suggest tax-effective options and solutions to help clients achieve their commercial goals. 

Michael’s expertise at state, federal and international levels includes income tax, capital gains tax, GST, Wine Equalization Tax (WET), fuel tax credits and carbon tax, as well as stamp duty, payroll tax and land tax.  Michael also has extensive experience advising on international taxation matters, including Australian taxpayers investing and carrying on business offshore.

Michael's expertise is acknowledged in Best Lawyers Australia 2022 for Tax Law, Superannuation Law, Trusts & Estates, and Wealth Management/Succession Planning Practices; including as 2022 Lawyer of the Year in Trusts & Estates.

Michael has been also listed in Doyle’s Guide as a Pre-eminent SA Tax Lawyer, with Finlaysons listed as a First Tier SA Tax Law Firm.

CPD Information

31 minutes 

0.5 CPD hours/units/points

WA Lawyers – TEN is unable to verify that you have earned CPD for this product as we cannot verify that you have listened to the podcast which is a requirement of the LPBWA.  TEN is an accredited provider.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact us, on (03) 8601 7700 or email: [email protected]

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