Skip to main content
shopping_cart

Your shopping cart is empty

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:

Author Photo - Marc ROMALDI
Marc ROMALDI
Current at 15 February 2012 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



The legacy of Justice Graham Hill

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:









Practical CGT problems in developing residential property

Author(s):  Gordon S COOPER

Materials from this session:



Further details about this event:

 

Copyright Statement
click to expand/collapse