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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

Kenneth Schurgott CTA-Life
Ken is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken chaired the Noosa Tax Intensive from 2005 to 2007 and was on the Organising Committee for a longer period. He was National President of the Institute in 2012. - Current at 04 January 2018
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This was presented at A Tax Focus for Small Business and the Rural Industry .

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