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Market valuations for tax purposes convention paper

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.

Author profile:

Michael Charles ATI
Michael is a Principal at Deloitte Lawyers. He has over thirty years' experience in tax, and he has worked in the ATO and commerce. He has advised multi-national, private and high wealth individuals on their taxation matters, in particular on structured transactions and business restructures, as well as ATO audits. For a number of years he has taught tax consolidation and merger and acquisition subjects in the Melbourne University Masters' program. Michael frequently presents to professional and specialist bodies on a wide range of tax issues and is co-chair of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council. Current at 09 September 2015 Click here to expand/collapse more articles by Michael CHARLES.
 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT.

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