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General value shifting: the new rules

Published on 05 Sep 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper considers the impact of the new general value shifting regime on related party transactions, illustrated through practical examples.

Author profiles

Paul LETCHER
- Current at 19 November 2004
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Michelle LIM
- Current at 19 November 2004
Gary Martin
Gary commenced his tax career with the ATO, where he worked for 10 years in Adelaide and Canberra. The last four years spent in policy and legislation including 12 months working on the Ralph Review of Business Taxation. Gary then joined Deloitte for five years in Melbourne and Adelaide, specialising in corporate tax and later joined BDO Kendalls in Adelaide where he was a Partner for three years and subsequently National Tax Technical Director. - Current at 15 September 2017
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