Published on 01 Feb 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The rules regarding the taxation of capital gains include several market value substitution rules. This article reviews three common situations where the substitution of the market value will not give the expected tax result.
Nick is a Barrister on Second Floor Selborne Chambers. He works in tax and commercial litigation, tax disputes and the provision of tax and legal advice. Nick’s areas of expertise include corporate tax, international tax, high net worth individuals, trust law, and mergers and acquisitions.
- Current at
22 March 2017