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

This was presented at 40th South Australian State Convention: Let's Celebrate .
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Tax issues relating to debts
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The right side of the law - Financial Services Reform Act and investment advice
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The legacy of Justice Graham Hill
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GST and adjustments: a GST horror!
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Practical guide to using trust losses
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Advising a client who is buying a company from a tax consolidate group
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Paying death benefits from superannuation funds
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Risk managing your documentation
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Where's the value shift? - hits and misses
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Super splitting
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Recent developments in GST and property
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Practical CGT problems in developing residential property
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The erosion of asset protection
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Discretionary trusts: where are we now with splitting and cloning?
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