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Value Shifting: Navigating the minefield paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Dec 15 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview of the GVSR
  • distinguishing between DVS and IVS
  • what happens when you have more than one?
  • when value shifts give rise to immediate taxable gains
  • other practical issues.

Author profiles

Matthew Budge
Matthew is a partner in PwC’s Financial Advisory team and has over 18 years experience in providing tax advice to Australian and multinational companies. Matt has a very broad range of experience in diverse industries, having worked on transactions in the Perth, Melbourne and Sydney markets serviced by PwC. Matt focuses on assisting clients through transformative transactions involving major acquisitions, restructures, refinancing and investments into significant infrastructure. Matt is a member of the tax and regulatory committee for the Association of Mining and Exploration Companies in Australia, and a Director of Alzheimer’s WA. - Current at 26 June 2019
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Andrew Howell
Andrew is a lawyer specialising in tax controversy, dispute resolution and risk management. Prior joining PwC, he worked at the ATO in audit and litigation roles. Andrew has assisted clients all over Australia, recently returning to Sydney after spending more than 3 years in Perth with PwC. Andrew has been involved in a number of litigation matters in the AAT and Federal Court and is currently advising clients in respect of compliance activities and disputes with government agencies, including the ATO. - Current at 18 June 2019
Click here to expand/collapse more articles by Andrew Howell.

 

This was presented at Defuse the Ticking Time Bombs .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Division 245: The potential income tax cost of a forgiven debt

Author(s):  Tristan Boyd

Materials from this session:

Value Shifting: Navigating the minefield

Author(s):  Matthew Budge,  Andrew Howell

Materials from this session:

Division 7A: Pitfalls and traps

Author(s):  Tinashe Kamangira

Materials from this session:

Lessons from the litigation battlefield

Author(s):  Fiona HALSEY

Materials from this session:

Professional indemnity fundamentals

Author(s):  Phillip Keays

Materials from this session:

Managing issues and disputes with the ATO

Author(s):  Tracey Kelly,  Michael Tenace

Materials from this session:

Further details about this event:

 

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