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.
Current at 07 December 2011
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