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Tax and value: An oxymoron? paper

Published on 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

Taxpayers and their advisers face significant challenges in navigating the case law, international standards, established practice and capital markets in establishing “market value” for a plethora of purposes.

This paper looks at “market value” in different tax and revenue contexts, including:

  • small business CGT concessions
  • Division 7A
  • assessment of TARP
  • CGT issues
  • share buybacks
  • value shifting
  • tax consolidations.

Author profile:

Author Photo - Michael Churchill ATI
Michael Churchill ATI
Michael is an infrastructure specialist with over 20 years' experience in the sector. His early career saw him intimately involved in the commercialization programmes of domestic water businesses. More recently (as CEO of Value Adviser Associates) he has led multi-billion transaction advisory and valuation assignments for domestic and global investors (pensions, listed corporates, sovereign wealth funds and fund managers) in domestic and international assets including UK water businesses, Australian, European and Asian ports, US property businesses and Australian airports, toll roads, social, water and energy assets and renewable developments. He has been actively involved in the Infrastructure Sustainability Council of Australia, UN Principles for Responsible Investing, development of ESG valuation metrics for domestic fund managers and is a non-executive director of renewables developer, Climate Capital. Current at 07 December 2016 Click here to expand/collapse more articles by Michael CHURCHILL.
 

This was presented at 51st Victorian State Convention.

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