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  Miscellaneous 2003

Value Shifting Case Studies

Source: South Australia

Published Date: 18 Oct 2003

 

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The General Value Shifting Regime is an enormously complex piece of legislation with important consequences for all taxpayers. Failing to consider the provisions can result in your client inadvertently triggering capital gains, either immediately or in the longer term. These case studies cover the following issues, with the use of practical examples:
- application of provisions - direct value shifting, indirect value shifting and exemptions (eg. reversal rule, threshold)
- consequences of application - crystallizing capital gains, adjustable values (cost bases), and denial of losses.
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  • Published By: John Tucker
  • Published On:18 Oct 2003
  • Took place at:Whalers Inn Resort, Victor Harbor

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 2003

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