Valuation of land: An adviser’s perspective paper
Published on 29 Jul 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- duty on the shares or the land? Which would you prefer?
- why is land-rich or landholder such an issue?
- value of future cashflows
- shares - what is being purchased?
- value of shares
- decomposing the asset base
- non current assets
- now we know where the value of the assets lies
- (Net) working capital e: how do we determine the values?
- unpacking the equation
- goodwill: Murry and Alcan
- tax and accounting treatments are often different
- checklist for determining individual asset values
- case study - hotel operator acquisition
- mining companies
- case study - mining exploration company acquisition.