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 Director in KPMG’s Corporate Tax Division and has over 20 years experience in taxation, including
14 years with the ATO. He advises corporate groups, both public and private, and government and international clients, on a
range of matters and has extensive experience in tax consolidation, including the NTLG Consolidation Subcommittee.
Current at 9 February 2009
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