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

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

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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's tax law experience comes from over 14 years 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. Marc's customer base appreciates his ability to understand their business, distil complex legal issues and achieve practical outcomes. Those customers come from a variety of industries, with Marc having particular expertise in the pharmacy and property industries. - Current at 01 July 2015
Click here to expand/collapse more articles by Marc ROMALDI.

 

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

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Where's the value shift? - hits and misses

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