shopping_cart

Your shopping cart is empty

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

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

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Click here to expand/collapse more articles by Lachlan R WOLFERS.

 

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

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA - Reconciling the Irreconcilable

Author(s):  Mark GOLDSMITH

Materials from this session:

A Practical Analysis of Value Shifting 12 months on

Author(s):  Lachlan R WOLFERS

Materials from this session:

In Search of the True Demerger

Author(s):  Martin KEATING,  Gordon THRING

Materials from this session:

Stamp Duty Relief for Reorganisation

Author(s):  Harry LAKIS

Materials from this session:

CGT Implications and Loss Preservation on Reorganisation

Author(s):  David LINKE,  Andrew HAMAD

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse