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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
As a Partner in the Taxation Consulting group at PKF Sydney, Paul provides tax consulting, planning, compliance and advisory services to a range of public and large private companies. He has considerable experience in advising a wide range of clients and in dealing with the relevant taxation legislation as it affects them. Paul regularly presents professional development seminars for the Institute of Chartered Accountants, CPAs and National Institute of Accountants on topics such as tax reform, restructuring, business sales, employee share schemes and updates on tax cases and tax rulings.
Current at 1 July 2005
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This was presented at Transacting in a Non-Consolidated Group .

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Income equalisation within a corporate group

Author(s):  Peter COWDROY

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Moving assets around a non-consolidated group

Author(s):  Paul LYON

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Efficient Business and Investment Structures

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