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Tax and value: An oxymoron? presentation


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 presentation 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
Photo of author, Michael CHURCHILL 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
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This was presented at 51st Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Resolving tax disputes

Author(s):  Michael BEARMAN

Materials from this session:

Transfer pricing: The ATO perspective

Author(s):  Michael JENKINS

Materials from this session:

Family trusts and the family court

Author(s):  Geoffrey DICKSON

Materials from this session:

The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

Materials from this session:

Cases review

Author(s):  Jerome TSE

Materials from this session:

The new transfer pricing rule

Author(s):  Michael SELTH

Materials from this session:

Reportable tax positions

Author(s):  Judy MORRIS

Materials from this session:

Further details about this event:


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