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?
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
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