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The $6 million question - Latest Division 152 cases paper

Published on 24 Feb 12 by 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 Partner at Thomson Geer, 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. His is accredited by the Law Institute of Victoria as a taxation specialist. He has held a variety of committee roles with The Tax Institute and is presently a member of the Victorian State Council. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at The Tax Institute's seminars.
Current at 06 June 2016 Click here to expand/collapse more articles by Jeffrey CHANG.
 
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