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Moving assets around a non-consolidated group presentation

Published on 15 Jun 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation looks at the 'value-shifting' rules. These rules were enacted as a counter to some of the consequences of moving assets (and then losses) within corporate groups. While the regimes which permitted these transactions to occur have now been removed, the rules survive and remain special impediments to the ability of taxpayers to moving assets around within groups. Where and how do they impact on opportunities to shift income and gains?

Author profile:

Paul Lyon ATI
Paul is a Tax Partner with BDO in Sydney. His main practice area is in corporate and international tax and he advises a number of private and public companies with their tax affairs. Paul has been part of an expert panel providing assistance to the Board of Taxation and has sat on a number of ATO sub-committees. In terms of technical development, Paul has presented at Tax Institute and other professional institute seminars on a wide range of tax topics. Current at 16 October 2014 Click here to expand/collapse more articles by Paul LYON.
 

This was presented at Transacting in a Non-Consolidated Group.

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