General value shifting regime

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

If you own shares in a company or units (or other fixed interests) in a trust and value has been shifted in or out of your shares or units, you may be affected by value shifting rules. Generally, the rules only affect individuals who control the company or trust, or individuals who are related to individuals or entities that control the company or trust.