Skip to main content
shopping_cart

Your shopping cart is empty

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

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

This presentation 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

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