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Value shifting: Navigating the minefield presentation

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

This presentation covers:

  • what is value shifting?
  • types of value shifting
  • base case examples
  • immediate taxable gains
  • post to pre.

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
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This was presented at Defuse the Ticking Time Bombs .

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