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Maximum net asset value test presentation

Published on 30 Jul 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • timing issues
  • meaning of “liabilities”
  • when liabilities are “related to” CGT assets
  • MNAV calculation on a stand alone entity basis
  • market values of CGT assets
  • evidentiary issues.

Author profile:

Philip BENDER
Current at 07 December 2011 Click here to expand/collapse more articles by Philip BENDER.
 

 

This was presented at Small Business CGT Masterclass .

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