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.