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The Practicalities of Value Shifting seminar paper

Published on 03 Dec 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper covers 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.

This paper was also presented by Ken Schurgott at the A Tax Focus for Small Business and the Rural Industry seminar held in Ballina on 21 May 2004.

This is a slightly modified version of a paper presented by the author at the 11th National Tax Intensive Retreat in Noosa on 21 August 2003.

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

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