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Tax Trap - The Sleeping Value Shift Giant

Published on 13 Nov 2003 | Took place at Sydney and Parramatta, NSW

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.

Individual sessions

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
- exemptions.

Materials from this session: