Published on 13 Nov 2003
| Took place at Sydney and Parramatta
This seminar series was held on:
- Tuesday 4 November 2003 at All Seasons Premier Menzies, Sydney
- Thursday 13 November 2003 at Crowne Plaza, Parramatta.
The General Value Shifting regime is a giant tax trap for all taxpayers. The rules are complicated and very broad in their application. It is designed to catch traditional value shifts (eg issuing shares at a discount) and non traditional value shifts such as domestic transfer pricing
for companies and trusts.
Tax Ambush - Value Shifting
Author(s): Marcus LEONARD This presentation highlights the general application of the general value shifting rules in the context of:
- direct value shifting
- indirect value shifting
- consequences of triggering the provisions