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Consolidations: Market Valuation Requirements

Published on 01 Jun 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

There are many cases in the proposed Consolidation Tax Regime where market valuations are required. In response, the Australian Taxation Office ('ATO') has issued a second draft of its market valuation guidelines. This first part of this paper provides a broad overview of this draft and the second part raises a number of general market valuation issues.

Author profile:

Wayne Rogers ATI
Wayne is currently a Tax Principal with MGI Bridge Partners in Perth. Prior to joining this firm Wayne was with Deloitte Touche Tohmatsu in Melbourne and Darwin. Wayne has extensive experience in corporate tax and the taxation of trusts with a focus on small and medium size firms. Current at 05 August 2004 Click here to expand/collapse more articles by Wayne ROGERS.
 
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