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.
Graham is a Solicitor at Hall & Wilcox Lawyers.
Current at May 2005
Click here to expand/collapse more articles by Graham WARREN.
Michael Parker CTA
Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling 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 the small business
CGT Concessions. He is a regular presenter for The Tax Institute. Current at 04 August 2016
Click here to expand/collapse more articles by Michael PARKER.
Andrew O'Bryan CTA
Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 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 Australian Taxation Office. Current at 21 June 2016
Click here to expand/collapse more articles by Andrew O'BRYAN.