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Tax and value: An oxymoron? presentation

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.

Author profile:

Author Photo - Michael Churchill ATI
Michael Churchill ATI
Michael has 25 years valuation and corporate advisory experience and is CEO of Value Adviser Associates. Michael has advised on a significant number of valuations related to income tax and other stamp duty including acting as expert witness in a number of tax cases • both for taxpayers and revenue agencies (ATO and State revenue offices). The valuation assignments Michael has led include TARP, Div 149, land rich and land holder stamp duty, tax consolidations, international transfer pricing, intangible asset valuation, and mining and exploration information claims. Current at 01 October 2013 Click here to expand/collapse more articles by Michael CHURCHILL.
 

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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