#1 – How can accountants navigate Part IVA? A practical guide | Tax Tales by NTAA

In this first episode of Tax Tales, Robyn Jacobson chats with Dr Julianne Jaques KC about the general anti-avoidance rule in the tax law, Part IVA. Together, they unpack Part IVA, how practitioners can spot a potential problem and why it remains one of the ATO’s most powerful anti-avoidance tools. Chapters: 00:00 Introduction 01:56 Overview 02:36 Tax avoidance v tax evasion 03:30 What is Part IVA? 27:11 Relevant recent cases 31:20 How to spot an arrangement on which Part IVA may apply? 37:10 Mum and dad partnerships 42:34 How to manage the risk of Part IVA? 51:03 Closing comments NTAA's Tax Tales is hosted by Robyn Jacobson, Senior Advocate at NTAA. Robyn has over 30 years’ experience in the tax profession, spanning public practice, training and advocacy. She is NTAA’s key advocacy contact, representing members in consultative forums with government, regulators and industry stakeholders. Robyn is a Fellow of NTAA, CA ANZ and CPA Australia, a Chartered Tax Adviser of The Tax Institute, and holds a BCom. Robyn leads conversations that are insightful, practical and grounded in real-world application. Connect with Robyn: 🤝 LinkedIn – Robyn Jacobson Connect with NTAA: 🤝 LinkedIn – National Tax and Accountants'​ Association - NTAA 📸 Instagram – @ntaa_taxexperts NTAA is a prominent not-for-profit association, established in 1992 to support tax agents, accountants and tax advisers. For more than 30 years, we have advocated on behalf of our members and supported them through highly regarded tax seminars, products and our hotline service. We are a major representative voice for the tax community, representing more than 45,000 practitioners. Learn more about NTAA: https://ntaa.com.au/