Your shopping cart is empty
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 ATI
Philip is a barrister at the Victorian Bar practising in federal and state taxation and superannuation. He acts for both taxpayers and revenue authorities and has appeared in a number of leading cases in these fields. Philip is also the author of Bender’s Australian Stamp Duties, a book published by The Tax Institute dealing with stamp duty in all Australian jurisdictions. - Current at 26 June 2019
This was presented at Small Business CGT Masterclass .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Maximum net asset value test
Author(s): Philip BENDERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Active asset test, connected entities and affiliates
Author(s): Evan Beissel, Eugene BERKOVICMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Applying the concessions
Author(s): Joanna MONAHANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement