Miscellaneous 2006

Where's the value shift? - hits and misses

Source: South Australia

Published Date: 5 May 2006

 

This presentation looks at some of the intricacies and practical outcomes of the general value shifting regime, focusing on practical examples of common transactions, including:

  • a brief overview of the general value shifting provisions
  • thresholds and de minimis rules - some practical safeguards
  • dividend access shares
  • debt forgiveness
  • management fees and services
  • interest-free loans
  • shifting income and gains.

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Individual Session

Where's the value shift? - hits and misses

Author(s): Marc Romaldi

Details

  • Published By: Marc Romaldi
  • Published On:5 May 2006
  • Took place at:Novotel Barossa Valley Resort

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 2006

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