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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
Michael Churchill ATI

This was presented at 51st Victorian State Convention .
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Superannuation - Pensions and death
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Tax and value: An oxymoron?
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Tax distributions in practice
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Consolidation - We have the new law! What does it mean?
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Getting money out of SME companies
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Succession planning for professionals
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Division 7A: Hotspots with common structures and strategies
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GST and Victorian state taxes update
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Resolving tax disputes
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Transfer pricing: The ATO perspective
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Family trusts and the family court
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Company losses: The good, the bad and the ugly
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The new Part IVA - Clarification or extension?
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Cases review
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The new transfer pricing rule
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Reportable tax positions
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