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)
• 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

• 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.

Next steps  

• Download the Guide to the general value shifting regime (PDF, 1.13MB)This link will download a file
• Browse ATO Legal Database information relevant to the regime
• Go to the General value shifting regime homepage

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