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Maximum net asset value test paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Jul 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • maximum net asset value test - timing issues
  • what is a liability for the purposes of the MNAV test?
  • liabilities of the entity that are related to the CGT assets
  • net value of CGT assets is calculated on an entity by entity basis
  • market value of CGT assets
  • evidentiary issues.

Author profile

Dr Dr. Philip Bender ATI
Dr. Bender is a barrister at the Victorian Bar and member of Chartered Accountants ANZ. He is the author of Bender's Australian Stamp Duties, published by the Tax Institute. He acts in Federal and State taxation, superannuation, and trusts and estates matters for taxpayers and revenue authorities. In the trusts area, he has acted in many taxation disputes involving trusts issues, and has acted in many trusts matters involving, amongst other topics, trust deed and will interpretation, alleged breaches of trust; trustee removal applications; judicial advice; charitable trusts; and superannuation death benefits disputes. - Current at 12 August 2021
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This was presented at Small Business CGT Masterclass .

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Individual sessions

Maximum net asset value test

Author(s):  Philip BENDER

Materials from this session:

Active asset test, connected entities and affiliates

Author(s):  Evan Beissel,  Eugene BERKOVIC

Materials from this session:

Applying the concessions

Author(s):  Joanna MONAHAN

Materials from this session:

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