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.
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 October 2014