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The new value shifting rules: shifting the goal posts

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Published on 29 Aug 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses the new value shifting rules, including: how the new value shifting regime differs from the previous regime, what entities the new regime will affect, the ownership requirements before the regime will apply, direct and indirect value shifting, impact on service transactions, impact on granting of rights, exceptions and safe harbours.

Author profile

Gary Martin
Gary commenced his tax career with the ATO, where he worked for 10 years in Adelaide and Canberra. The last four years spent in policy and legislation including 12 months working on the Ralph Review of Business Taxation. Gary then joined Deloitte for five years in Melbourne and Adelaide, specialising in corporate tax and later joined BDO Kendalls in Adelaide where he was a Partner for three years and subsequently National Tax Technical Director. - Current at 25 February 2009
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The new value shifting rules: shifting the goal posts

Author(s):  Gary MARTIN

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Tax update - August 2002

Author(s):  Keith JAMES

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