The $6 million question - Latest Division 152 cases paper
Member Price: $55.00
Non Member Price: $71.01
Publication date: 24 Feb 12
Source: VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- liabilities and the $6 million MNAV test
- asset valuation methods
- active asset status of land.
Author profile:Jeffrey Chang CTA
Jeffrey is a Senior Associate at Thomsons Lawyers, where he advises on a wide range of taxation, structuring and superannuation issues with a focus on privately-held businesses and high wealth family groups. He is a member of the Taxation Institute's Victorian State Council and currently chairs the Breakfast Club organising committee. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at Taxation Institute seminars.
Current at 09 July 2013
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The $6 million question - Latest Division 152 cases
Author(s): Jeffrey CHANG
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