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Value Shifting Case Studies

Member Price: $57.00
Non Member Price: $75.00

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Published on 18 Oct 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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.

Author profile

John TUCKER
John is the Taxation team leader at Fox Tucker Lawyers. Often nominated as South Australia’s leading tax specialist, he is also widely regarded as being among the top tier in Australia, as reflected by his peer recognition in Australia’s Best Lawyers* 2012. His experience spans over four decades. He is regularly sought out to act in the most difficult of matters. He is a life member of the Taxation Institute of Australia and has served as its National President. There is literally no area of taxation law in which he does not have expertise.
Current at 7 April 2014
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This was presented at SA Tax Intensive Seminar .

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Individual sessions

CGT and Demerger Relief for Corporate Reconstructions

Author(s):  Peter POULOS

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Contentious Deductions

Author(s):  Michael BUTLER

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Value Shifting

Author(s):  John TUCKER

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