The $6 million question - Latest Division 152 cases paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 24 Feb 12

Source: VICTORIAN DIVISION, THE TAX INSTITUTE

Abstract:

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 Thomson Geer 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 has previously held a variety of Taxation Institute education committee roles 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 Taxation Institute seminars.
Current at 14 April 2014
Click here to expand/collapse more articles by Jeffrey CHANG.
 

 


Purchase individual materials from this event:

The $6 million question - Latest Division 152 cases
Author(s):  Jeffrey CHANG


Further details about this event:

Copyright Statement

 

Print Email
SHARE THIS