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The $6 million question - Latest Division 152 cases paper

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 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 a variety of Taxation Institute committees including the superannuation education subcommittee. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at Taxation Institute seminars.
Current at 16 August 2011
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The $6 million question - Latest Division 152 cases
Author(s):  Jeffrey CHANG