Miscellaneous 2013

ATO market valuation guidelines: Risky business

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2013


The Australian Taxation Office’s market valuation guidelines have been in existence for over 10 years and have been given extended application beyond the original (consolidation-specific) purpose. This article presents the key elements of the guidelines, identifies some shortcomings (most arising through the considerable
improvement in international valuation guidelines), and offers some risk management strategies for taxpayers and advisers involved in valuation issues for tax purposes.

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Miscellaneous 2013

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