Part IVA is a fundamental part of our tax system, although one that many practitioners don't really understand in any detail. It is a provision that impacts every tax decision, every bit of planning, every piece of structuring, yet so often, practitioners don't know where to start when assessing the potential impact that Pt IVA could have. The objective of this guide is to provide practitioners with a robust, practical framework within which to approach Pt IVA issues.

Additionally, the guide covers: the practicalities of the key elements of Pt IVA (scheme, tax benefit, alternative postulate and dominant purpose); the main cases decided in respect of Pt IVA, with an explanation of the core "takeaways" for each case; the practical impact of the recent legislative changes to Pt IVA; and tips for dealing with the ATO on a Pt IVA situation.

第四部分是我们税收制度的一个基本部分，尽管许多从业者并不真正了解其中的任何细节。这是一项影响每一个税务决策、每一个规划、每一个结构的规定，然而，在评估Pt IVA可能产生的潜在影响时，从业者往往不知道从何处着手。本指南的目的是为从业人员提供一个稳健、实用的框架，在该框架内处理Pt IVA问题。
此外，指南还包括：Pt IVA关键要素的实用性（方案、税收优惠、替代假设和主要目的）；就Pt IVA决定的主要案例，解释每个案例的核心“要点”；近期立法修改对Pt IVA的实际影响；以及在Pt IVA情况下处理ATO的技巧。