Published on 14 Mar 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- is there really a dispute about value?
- to what “value”does the provision refer?
- what is the proper subject matter of the valuation
- how any burdens/encumbrances are taken into account
- attacking a valuation.
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner.
- Current at
24 May 2017