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A Practical Analysis of Value Shifting 12 months on - is it real law or a search for the illusory? case studies

Published on 21 Aug 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

These case studies cover the following issues:
- accessing the myriad of different exceptions under new value shifting rules
- direct value shifting - an examination of changes from old Div 140
- indirect value shifting - the practical shifting implications of these new provisions
- an analysis of specific value shifting issues commonly arising for business, such as dividend access shares, debt forgiveness, interaction with demergers and consolidations.

Author profile:

Lachlan R WOLFERS
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009 Current at 25 March 2009 Click here to expand/collapse more articles by Lachlan R WOLFERS.
 

This was presented at 11th National Tax Intensive Retreat: A Balancing Act .

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