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Victorian Breakfast Club November 2012: Tax Valuations for SMEs

Published on 29 Nov 2012 | Took place at Leonda by the Yarra, Melbourne , VIC

    Valuation issues can be a significant hurdle to accessing the small business CGT concessions. Negotiating this hurdle is often a critical aspect of the advice required by SME taxpayers. In this seminar, Lachie McColl explored the challenges in applying the $6 million maximum net asset value test from a valuer’s perspective, including:
  • market value
  • benefits and limitations of valuations
  • instructing the valuer: the why, what, when and how
  • independence and experience considerations
  • implications for small businesses.

Individual sessions

"Science or black magic?": Tax valuations for SMEs

Author(s):  Lachie McCOLL

Valuation issues can be a significant hurdle to accessing the small business CGT concessions. Negotiating this hurdle is often a critical aspect of the advice required by SME taxpayers.

In this paper, Lachie McColl will explore the challenges in applying the $6 million maximum net asset value test from a valuer’s perspective, including:

  • "market value”
  • benefits and limitations of valuations
  • instructing the valuer: the why, what, when and how
  • independence and experience considerations
  • implications for small businesses.
Materials from this session: