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"Science or black magic?": Tax valuations for SMEs presentation

Published on 29 Nov 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

Valuation issues can be a significant hurdle to accessing the small business CGT concessions. Negotiating this hurdle is often a critical aspect of the advice required by SME taxpayers.

In this presentataion, Lachie McColl explores the challenges in applying the $6 million maximum net asset value test from a valuer’s perspective, including:

  • “market value”
  • benefits and limitations of valuations
  • instructing the valuer: the why, what, when and how
  • independence and experience considerations
  • implications for small businesses.

Author profile:

Lachie McCOLL
Current at 16 November 2012 Click here to expand/collapse more articles by Lachie McCOLL.
 

 

Individual sessions

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