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Counter-intuitive outcomes when applying the market value substitution rules

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.

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Nicholas Gangemi CTA
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 30 August 2017
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