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, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO.
- Current at
24 September 2018
Michael is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues including CGT and Division 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT  FCA 880, White v FCT  FCA 109 and Altnot v FCT  AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of Division 7A, small business impediments and the small business CGT Concessions. He is a regular presenter for The Tax Institute.
- Current at
06 August 2018
Graham is a Solicitor at Hall & Wilcox Lawyers.
Current at May 2005