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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:

Ken SCHURGOTT
Ken is a tax and commercial law partner in the Sydney office of SBN Lawyers. He has extensive experience in all aspects of tax (including State taxes) as well as business structuring, asset protection, succession planning and trust and estate law. Ken is a National Councillor of the Tax Institute and a member of the NSW Divisional Council and Education Committee. He is also a member of the Advisory Panel to the Board of Taxation and has recently been involved as a member of the Working Group on Managed Investment Trusts.
Current at 13 January 2009
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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