Published on 29 Aug 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses the new value shifting rules, including: how the new value shifting regime differs from the previous regime, what entities the new regime will affect, the ownership requirements before the regime will apply, direct and indirect value shifting, impact on service transactions, impact on granting of rights, exceptions and safe harbours.
Current at 29 May 2009
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