Published on 01 Nov 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The CGT value shifting rules have always been an area that can easily trip up the unsuspecting practitioner. But at least in the past they generally only applied to
transactions involving companies and company groups. With the use of trusts being so prevalent in the SME market, value shifting was often of little concern.
Well, that's all changed with the introduction of the replacement value shifting regime.
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth
Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide
range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of
business and transactions, superannuation, state equivalent tax regimes, retirement planning, business
succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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Graham is a Solicitor at Hall & Wilcox Lawyers.
Current at May 2005 Current at 19 November 2004
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