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The market value substitution rule

Published on 13 Apr 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: when can the Commissioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events?; understanding the proper legal effect of the transaction; relevance of the description provided by the parties; sham transactions; part IVA; cost base of CGT asset; market value; Burrill's case and market value.

Author profiles:

Chris SIEVERS
Current at 03 June 2009 Click here to expand/collapse more articles by Chris SIEVERS.
 
Author Photo - Grant CATHRO
Grant CATHRO
Grant is a Partner at Allens Arthur Robinson.
Current at 3 September 2008 Current at 16 September 2008 Click here to expand/collapse more articles by Grant CATHRO.

 

This was presented at CGT Giving You the Blues .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Blue bayou: CGT blunders and bloopers

Author(s):  Andrew O'BRYAN

Materials from this session:

Blue suede shoes: Issues in corporate reorganisation

Author(s):  Tony MORGANTI

Materials from this session:

The Market Value Substitution Rules

Author(s):  Grant CATHRO,  Chris SIEVERS

Materials from this session:

Further details about this event:

 

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