Eugene practises principally in the area of tax. He regularly appears for both taxpayers and the Commissioner in the Federal Court, and sometimes the High Court. Eugene is also a Senior Fellow of the University of Melbourne’s Law Faculty, lecturing in the subjects “Tax Avoidance and Planning” and “Tax Litigation”.
This year marks the 40th anniversary of the introduction of Part IVA. Then Treasurer, the Hon John Howard, said in his second reading speech that the Government’s twin objectives were to obtain an effective anti-avoidance section but a section which does not at the same time get in the way of ordinary or normal family and commercial dealings. This midterm review will examine the development of Part IVA and ask: