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The Practicalities of Value Shifting presentation

Published on 21 May 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The General Value Shifting regime is a tax ambush for all taxpayers. The rules are complicated and broad in their application. The provisions are designed to apply to traditional value shifts (eg issuing shares at a discount) and non-traditional value shifts (eg domestic transfer pricing). The rules can apply to companies and trusts.

This presentation focusses on the application of the rules in the context of:
- direct value shifting
- indirect value shifting
- consequences of triggering the provisions
- exemptions.

Author profile:

Author Photo - Kenneth Schurgott CTA-Life
Kenneth Schurgott CTA-Life
Ken is a Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally. Current at 28 July 2016 Click here to expand/collapse more articles by Ken SCHURGOTT.
 

This was presented at A Tax Focus for Small Business and the Rural Industry.

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