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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 Wolfers CTA
Lachlan is the Global Head of Indirect Tax for KPMG, as well as leading the Indirect Tax and Tax Technology practices for KPMG China. As part of his role in KPMG China, Lachlan led KPMG China’s efforts in relation to the VAT reform pilot program in China, including providing advice to various Government agencies in relation to several key aspects of the VAT reforms, including the application of VAT to financial services, insurance, construction and real estate, transfers of a business, as well as other reforms relating to the introduction of Advance Rulings in China. Previously he was a partner of KPMG Australia for over 11 years as the head of Indirect Tax in Sydney, and the National head of Tax Controversy services for KPMG Tax Lawyers Pty Ltd. Lachlan is also formerly a Director of the Tax Institute. - Current at 30 September 2019
This was presented at 11th National Tax Intensive Retreat: A Balancing Act .
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Individual sessions
Part IVA - Reconciling the Irreconcilable
Author(s): Mark GOLDSMITHMaterials from this session:
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A Practical Analysis of Value Shifting 12 months on
Author(s): Lachlan R WOLFERSMaterials from this session:
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In Search of the True Demerger
Author(s): Martin KEATING, Gordon THRINGMaterials from this session:
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Stamp Duty Relief for Reorganisation
Author(s): Harry LAKISMaterials from this session:
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CGT Implications and Loss Preservation on Reorganisation
Author(s): David LINKE, Andrew HAMADMaterials from this session:
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