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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

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 01 September 2011
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This was presented at Small Business CGT Masterclass .

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