Skip to main content
shopping_cart

Your shopping cart is empty

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.

Author profile:

Dr Philip Bender
Philip is a Barrister and member of the Institute of Chartered Accountants practising in State and Federal taxation, superannuation and commercial law. He is also a sessional member of the Victorian Civil and Administrative Tribunal (although he still appears as a barrister in the tax list of that Tribunal). Philip advises and appears for taxpayers and revenue authorities in State and Federal courts and tribunals and has appeared on a number of occasions in the High Court. He has also been briefed by other government agencies including ASIC, the Official Trustee in Bankruptcy and the Victorian Government Solicitor's Office. Current at 01 October 2014 Click here to expand/collapse more articles by Philip BENDER.
 
Copyright Statement