shopping_cart

Your shopping cart is empty

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 Dr. Philip Bender ATI
Dr. Bender is a barrister at the Victorian Bar and member of Chartered Accountants ANZ. He is the author of Bender's Australian Stamp Duties, published by the Tax Institute. He acts in Federal and State taxation, superannuation, and trusts and estates matters for taxpayers and revenue authorities. In the trusts area, he has acted in many taxation disputes involving trusts issues, and has acted in many trusts matters involving, amongst other topics, trust deed and will interpretation, alleged breaches of trust; trustee removal applications; judicial advice; charitable trusts; and superannuation death benefits disputes. - Current at 12 August 2021
Click here to expand/collapse more articles by Philip BENDER.

 

This was presented at Small Business CGT Masterclass .

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

Individual sessions



Further details about this event:

 

Copyright Statement
click to expand/collapse