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Value shifting: avoiding its perils

Published on 01 Mar 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The general value shifting rules are a regime aimed at dealing with artificial gain and losses that are generated by particular schemes on the realisation of equity or loan interests in an entity. This article provides a brief overview of the exemptions that are available from the value shifting rules that can be utilised to avoid their application.

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Philip BENDER
Current at 07 December 2011 Click here to expand/collapse more articles by Philip BENDER.
 

 

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