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Fool's gold - the new share value shifting provisions

Publication date: 17 May 95 | Source: THE TAX INSTITUTE

Issue: NATIONAL CONVENTION

Pages: 43p

Abstract:
This paper examines the operation of the newly enacted capital gains tax share value shifting provisions, contained in Division 19B of Part IIIA of the ITAA. The potential impact of these provisions is considered through an overview of Division 19B, the criteria for its application and implications of triggering the Division. The interaction of the Division with CFC provisions is also covered

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Author profile

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016
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