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Valuations and the small business CGT concessions paper

Published on 18 Oct 12 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper explores the valuation challenges in applying the $6 million net asset concession and the importance of clear instructions.

The paper covers: 

  • the valuation perspective
  • “Market value”
  • instructing the valuer: the why, what, when and how
  • idependence and experience
  • implications for small businesses.

Author profile:

Lachie McCOLL
Current at 16 November 2012 Click here to expand/collapse more articles by Lachie McCOLL.
 

 

This was presented at 2012 Tasmanian State Convention .

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