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 CTA

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 BRYANTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax issues relating to debts
Author(s): Paul TANTIMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The right side of the law - Financial Services Reform Act and investment advice
Author(s): Shannon COATESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The legacy of Justice Graham Hill
Author(s): The Hon. Justice Ian GZELLMaterials from this session:
-
insert_drive_file
GST and adjustments: a GST horror!
Author(s): David KUHNEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Practical guide to using trust losses
Author(s): Arlene MACDONALDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Advising a client who is buying a company from a tax consolidate group
Author(s): Alistair HutsonMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Paying death benefits from superannuation funds
Author(s): Tony SIMMONSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Risk managing your documentation
Author(s): Michael FAIRLIE, Karen ADAMSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Where's the value shift? - hits and misses
Author(s): Marc ROMALDIMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Super splitting
Author(s): Steven WILDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Recent developments in GST and property
Author(s): Lachlan R WOLFERSMaterials from this session:
-
insert_drive_file
- insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $56.80
Practical CGT problems in developing residential property
Author(s): Gordon S COOPERMaterials from this session:
-
insert_drive_file
The erosion of asset protection
Author(s): Matthew TRIPODIMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Discretionary trusts: where are we now with splitting and cloning?
Author(s): Andrew SINCLAIRMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement