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Value shifting: avoiding its perils

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Published on 01 Mar 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The general value shifting rules are a regime aimed at dealing with artificial gain and losses that are generated by particular schemes on the realisation of equity or loan interests in an entity. This article provides a brief overview of the exemptions that are available from the value shifting rules that can be utilised to avoid their application.

Author profile

Dr Philip Bender ATI
Dr Philip Bender, ATI is a barrister at the Victorian Bar. He is the author of Bender’s Australian Stamp Duties, published by the Tax Institute. He acts in Federal and State taxation, superannuation, and trusts and estates matters for taxpayers and revenue authorities. In the trusts area, he has acted in many taxation disputes involving trusts issues, and has acted in many trusts matters involving, amongst other topics, trust deed and will interpretation, alleged breaches of trust; trustee removal applications; judicial advice; charitable trusts; and superannuation death benefits disputes. - Current at 06 March 2023
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