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General Value Shifting Regime - Two Years On - Are You Coping?

Published on 09 Sep 2004 | Took place at City West Function Centre, City West , WA

The General Value Shifting Regime is an enormously complex piece of legislation with important consequences for all taxpayers. Failing to consider the provisions can result in your client inadvertently triggering capital gains, either immediately or in the longer term.

These seminar materials explain and illustrate the impact of these important provisions and how to ensure your clients don't inadvertently trigger the provisions.

Individual sessions

General Value Shifting Rules

Author(s):  Wayne ROGERS This paper covers:
- an overview of the provisions
- value shifting through services - traps for beginners
- de-minimise rules and value shifting thresholds - practical safeguards
- where and how do the rules impact on opportunities to shift income and gains
- practical situations where the provisions will impact on trusts.

Materials from this session: