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Moving assets around a non-consolidated group - the impact of value shifting seminar paper

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Published on 15 Jun 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at the 'value-shifting' rules. These rules were enacted as a counter to some of the consequences of moving assets (and then losses) within corporate groups. While the regimes which permitted these transactions to occur have now been removed, the rules survive and remain special impediments to the ability of taxpayers to moving assets around within groups. Where and how do they impact on opportunities to shift income and gains?

Author profile

Paul Lyon
Paul is a Tax Partner with EY in Sydney. He advises a number of large private company and family groups on their tax affairs. Paul has been part of an expert panel providing assistance to the Board of Taxation and has sat on a number of ATO subcommittees. In terms of technical development, Paul has presented at The Tax Institute and other professional institutes’ seminars on a wide range of tax topics. - Current at 22 October 2018
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This was presented at Transacting in a Non-Consolidated Group .

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Income equalisation within a corporate group

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Moving assets around a non-consolidated group

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