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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
Dr Philip Bender
Philip is a Barrister and member of the Institute of Chartered Accountants practising in State and Federal taxation, superannuation and commercial law. He is also a sessional member of the Victorian Civil and Administrative Tribunal (although he still appears as a barrister in the tax list of that Tribunal). Philip advises and appears for taxpayers and revenue authorities in State and Federal courts and tribunals and has appeared on a number of occasions in the High Court. He has also been briefed by other government agencies including ASIC, the Official Trustee in Bankruptcy and the Victorian Government Solicitor's Office. - Current at 15 September 2017
This was presented at Small Business CGT Masterclass .
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Maximum net asset value test
Author(s): Philip BENDERMaterials from this session:
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Active asset test, connected entities and affiliates
Author(s): Evan Beissel, Eugene BERKOVICMaterials from this session:
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Applying the concessions
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