Miscellaneous 2002

New indirect value shifting rules

Source: New South Wales

Published Date: 22 Nov 2002

 
This powerpoint presentation discusses the new indirect value shifting rules, including reviewing the principles by considering a checklist, application where losses arise from third party dealings, considering the typical transactions that could give rise to their application, considering the application of the safe harbours where available to the typical transactions, and comparing and contrasting the alternative means of adjustment.

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Individual Session

New indirect value shifting rules

Author(s): Peter Riley

Details

  • Published By: Peter Riley
  • Published On:22 Nov 2002
  • Took place at:Crowne Plaza, Terrigal

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2002

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