Let’s talk about Part IVA — where is the line between tax avoidance and ordinary tax planning? In this episode, Fletch and Sarah break down the elements of Part IVA, current risks and lessons from recent cases.
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In this episode of Tax Archives with Fletch and Sarah, we cross borders to expose one of Australian tax’s stealthiest provisions — section 99B — where what seems like a harmless capital payment from a foreign trust can quickly become assessable income for an Australian resident beneficiary.
We unpack how
In this episode, Fletch and Sarah tackle one of the most loaded words in tax — evasion. They break down the differences between tax evasion and tax avoidance, and how these concepts often play out in audits, objections, and litigation.
Sarah shares her insider view in Kirtlan v Commissioner of
In this episode, Fletch and Sarah go undercover in SNA Group v Commissioner of Taxation (currently subject to appeal), investigating high-stakes service entity arrangements, and whether payments to related entities within the Coronis real estate group were deductible.
