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Maximum net asset value test paper

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:

Philip BENDER

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