Private Rulings and market valuation for tax purposes
The ATO has published the following documents relating to private rulings and valuations:- Market valuation for tax purposes. The guide is for taxpayers and their advisors (including valuers) on obtaining market valuations. It covers real property, plant and equipment, businesses, securities and intangible assets.
- Supporting document requirements for private rulings - Determining or confirming the value of a thing
- Private rulings and valuations factsheet
