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 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.