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