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New indirect value shifting rules


This seminar paper discusses the new indirect value shifting rules, including reviewing the principles by considering a checklist, application where losses arise from third party dealings, considering the typical transactions that could give rise to their application, considering the application of the safe harbours where available to the typical transactions, and comparing and contrasting the alternative means of adjustment.

Author profile:

Peter Riley
Peter is a Senior Partner in the Tax Consulting Division of Pitcher Partners Melbourne. He has considerable experience in advising large companies, high wealth individuals, their families and their businesses, on investing in and outside of Australia. He joined one of Pitcher Partners’ predecessor firms and was admitted to partnership in 1987 and now specialises in taxation issues in relation to property development, corporate advisory, funds management, high wealth families and estate planning. Peter has impressive current and past appointments with a number of institutions and is currently the Chair of the Victorian Division of the Tax Institute. He is also a member of the Institute’s Education Advisory Board and a member of the Monash University Department of Business Law and Taxation External Advisory Committee. Current at 30 July 2007 Click here to expand/collapse more articles by Peter RILEY.

This was presented at Annual Terrigal Tax Intensive 2002 - 'Back to the Future'.

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Individual sessions

Workshop: Value shifting

Author(s):  Kelvin FITZALAN,  Anne RICHARDSON

Materials from this session:

Workshop: Consolidation (losses)

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:

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