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Q&A: Value Shifting Basics
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.
Author profiles
Andrew O'Bryan CTA
Andrew is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession. - Current at 12 November 2019Michael Parker CTA

Graham WARREN
Graham is a Solicitor at Hall & Wilcox Lawyers.Current at May 2005