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General value shifting regime
  
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The general value shifting regime addresses arrangements that shift value between assets, distorting the relationship between the assets' market values and their values for tax purposes. Subject to transitional rules, the regime applies from 1 July 2002.
Basic
Overview
Advanced
Guides
Rulings, law & objections
General value shifting regime: overview of provisions
Summary information about the general value shifting An overview document that contains summary information about the 'General value shifting regime'.
General value shifting regime: rulings, law and objections
This document outlines the primary legislative references and extrinsic material relating to the regime, as well as related ATO interpretative decisions.
General value shifting regime: who it affects
Guide to general value shifting regime to reflect tax values of interests affected by the value shift, or adjust a realised loss or gain.
Guide to the general value shifting regime
This comprehensive guide will help you understand the regime and the circumstances where it is relevant. It includes detailed information on the regime's key features including exclusions and safe harbours, and worked examples of the rules in operation.
General value shifting regime: overview of provisions
Summary information about the general value shifting An overview document that contains summary information about the 'General value shifting regime'.
General value shifting regime: who it affects
Guide to general value shifting regime to reflect tax values of interests affected by the value shift, or adjust a realised loss or gain.
General value shifting regime: rulings, law and objections
This document outlines the primary legislative references and extrinsic material relating to the regime, as well as related ATO interpretative decisions.
Guide to the general value shifting regime
This comprehensive guide will help you understand the regime and the circumstances where it is relevant. It includes detailed information on the regime's key features including exclusions and safe harbours, and worked examples of the rules in operation.
  
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