Miscellaneous 2003

Q&A: Value Shifting Basics

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2003

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 Profile
Graham Warren

Author Profile
Michael Parker CTA

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Andrew O'Bryan CTA

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Miscellaneous 2003

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