Published on 01 Nov 13
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Australian Taxation Office’s market valuation guidelines have been in existence for over 10 years and have been given extended application beyond the original (consolidation-specific) purpose. This article presents the key elements of the guidelines, identifies some shortcomings (most arising through the considerable
improvement in international valuation guidelines), and offers some risk management strategies for taxpayers and advisers involved in valuation issues for tax purposes.
Kalem is an Analyst at Value Adviser Associates. Current at 05 November 2013