General value shifting regime | Australian Taxation Office

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Overview of provisions

An overview document that contains summary information about the 'General value shifting regime'.

Who it affects

Who the general value shifting regime affects.

Guide to the general value shifting regime

Use this guide to understand the regime and the circumstances where it is relevant.

Rulings, law and objections

The primary legislative references and extrinsic material relating to the general value shifting regime.

QC47891