Published on 10 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
Market values are increasingly important in calculating assessable income for many kinds of taxpayers. This paper provides an overview of the commonly encountered tax provisions requiring market valuations, including:
- recent administrative developments
- the impact of self-assessment
- consolidation and market valuations
- why market value is so important
- the use of safe harbours
- audits, disputes and resolutions.
Michael is a Client Director at Pitcher Partner. He has advised multi-national, private and high wealth individuals, especially on tax consolidation and M&A in the SME sector. Michael frequently presents to professional and specialist bodies on a wide range of tax issues, is a member of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council and teaches in the Melbourne university Law School Masters’ program.
- Current at
15 September 2021