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  Miscellaneous 2003

Q&A: Value Shifting Basics

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2003

 
In the November 2003 issue of Taxation in Australia we looked at the direct value shifting rules. This month it's the extremely broad indirect value shifting rules which potentially apply to any transfer of assets or services for other than market value. For instance, the use of arbitrary management charges between entities (often with a view to soaking up losses) may be a thing of the past.
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