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  Miscellaneous 2003

A Practical Analysis of Value Shifting 12 months on - is it real law or a search for the illusory? case studies

Source: National

Published Date: 21 Aug 2003

 

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These case studies cover the following issues:
- accessing the myriad of different exceptions under new value shifting rules
- direct value shifting - an examination of changes from old Div 140
- indirect value shifting - the practical shifting implications of these new provisions
- an analysis of specific value shifting issues commonly arising for business, such as dividend access shares, debt forgiveness, interaction with demergers and consolidations.
Author(s)

Individual Session

A Practical Analysis of Value Shifting 12 months on

Author(s): Lachlan R Wolfers CTA
Materials from this session:

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