Skip to main content
shopping_cart

Your shopping cart is empty

Value shifting and division 139 - what does it all mean?

Published on 01 Feb 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

A survey of division 139 of the Income Tax Assessment Act 1997 (the 1997 Act) - value shifting through debt forgiveness.

Author profile:

Michael Hines
Michael is an experienced practitioner at the Victorian Bar, specialising in taxation and commercial law. He is also a senior fellow of the University of Melbourne having taught post-graduate courses in income tax and State taxes. Michael previously worked at Allens Arthur Robinson as Tax Counsel and then Special Counsel specialising in income tax, GST, tax audits and tax litigation. Current at 01 February 2007 Click here to expand/collapse more articles by Michael HINES.
 
Copyright Statement