Guide to the general value shifting regime

The Guide to the general value shifting regime comprehensively explains the key features of the regime (including the exclusions and safe harbours) and the circumstances where it is relevant. Worked examples are provided to illustrate the rules of the regime in operation.

Before deciding to download the Guide to the general value shifting regime you may wish to determine whether the regime may apply to your situation or read an overview of the regime which contains introductory information about the key features of the regime and a summary of its components.

Download the Guide to the general value shifting regime PDF (1.13 MB)

What to read/do next

• Browse ATO Legal Database information relevant to the regime
• Go to the General value shifting regime homepage