shopping_cart

Your shopping cart is empty

  • Home
  • Where's the value shift? - hits and misses paper

Where's the value shift? - hits and misses paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 05 May 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This case-study based paper looks at some of the intricacies and practical outcomes of the general value shifting regime, focusing on practical examples of common transactions, including:

  • a brief overview of the general value shifting provisions
  • thresholds and de minimis rules - some practical safeguards
  • dividend access shares
  • debt forgiveness
  • management fees and services
  • interest-free loans
  • shifting income and gains.

Author profile

Marc Romaldi CTA
Photo of author, Marc ROMALDI Marc Romaldi, CTA, has over 14 years tax law experience from practising in accounting and legal spheres in both domestic and international environments. Capital gains tax, general income tax, international tax, stamp duty, GST, superannuation and fringe benefits tax all form part of Marc's tax law skill set. This expertise is used to advise ASX-listed companies, private enterprises and high net worth individuals on the commercial and tax implications of structuring, restructuring, acquisitions and sales. - Current at 22 January 2018
Click here to expand/collapse more articles by Marc ROMALDI.

 

This was presented at 40th South Australian State Convention: Let's Celebrate .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Managing ATO contact and tax disputes

Author(s):  Scott BRYANT

Materials from this session:

Tax issues relating to debts

Author(s):  Paul TANTI

Materials from this session:

The right side of the law - Financial Services Reform Act and investment advice

Author(s):  Shannon COATES

Materials from this session:

The legacy of Justice Graham Hill

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

GST and adjustments: a GST horror!

Author(s):  David KUHNE

Materials from this session:

Practical guide to using trust losses

Author(s):  Arlene MACDONALD

Materials from this session:

Advising a client who is buying a company from a tax consolidate group

Author(s):  Alistair HUTSON

Materials from this session:

Paying death benefits from superannuation funds

Author(s):  Tony SIMMONS

Materials from this session:

Risk managing your documentation

Author(s):  Michael FAIRLIE,  Karen ADAMS

Materials from this session:

Where's the value shift? - hits and misses

Author(s):  Marc ROMALDI

Materials from this session:

Super splitting

Author(s):  Steven WILD

Materials from this session:

Recent developments in GST and property

Author(s):  Lachlan R WOLFERS

Materials from this session:

Practical CGT problems in developing residential property

Author(s):  Gordon S COOPER

Materials from this session:

The erosion of asset protection

Author(s):  Matthew TRIPODI

Materials from this session:

Discretionary trusts: where are we now with splitting and cloning?

Author(s):  Andrew SINCLAIR

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse