Published on 07 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Topics discussed in this paper include:
Tax law concepts of market value and differences from accounting treatment
Overview of the market value concept in legislation and cases
The importance of market value concepts under tax consolidations
Practicalities of obtaining market valuations
ATO guidelines and practices
James McMillan FTI
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. Current at 24 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.