From ordinary to anti-avoidance: the power of Part IVA

What this episode covers

Let’s talk about Part IVA — the provision that can turn an otherwise ordinary arrangement into a full-blown anti-avoidance drama. In this episode, Fletch and Sarah break down why Part IVA keeps popping up in audits, how the counterfactual shapes the outcome, and the classic mistakes that land taxpayers in hot water. Plus, they share lessons from recent cases that show Part IVA is never as straightforward as it looks.

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