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ATO market valuation guidelines: Risky business

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.

Author profiles

Michael Churchill ATI
Photo of author, Michael CHURCHILL Michael is an infrastructure specialist with over 20 years' experience in the sector. His early career saw him intimately involved in the commercialization programmes of domestic water businesses. More recently (as CEO of Value Adviser Associates) he has led multi-billion transaction advisory and valuation assignments for domestic and global investors (pensions, listed corporates, sovereign wealth funds and fund managers) in domestic and international assets including UK water businesses, Australian, European and Asian ports, US property businesses and Australian airports, toll roads, social, water and energy assets and renewable developments. He has been actively involved in the Infrastructure Sustainability Council of Australia, UN Principles for Responsible Investing, development of ESG valuation metrics for domestic fund managers and is a non-executive director of renewables developer, Climate Capital. - Current at 05 May 2017
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Michael Churchill ATI
Michael is an infrastructure specialist with over 20 years' experience in the sector. His early career saw him intimately involved in the commercialization programmes of domestic water businesses. More recently (as CEO of Value Adviser Associates) he has led multi-billion transaction advisory and valuation assignments for domestic and global investors (pensions, listed corporates, sovereign wealth funds and fund managers) in domestic and international assets including UK water businesses, Australian, European and Asian ports, US property businesses and Australian airports, toll roads, social, water and energy assets and renewable developments. He has been actively involved in the Infrastructure Sustainability Council of Australia, UN Principles for Responsible Investing, development of ESG valuation metrics for domestic fund managers and is a non-executive director of renewables developer, Climate Capital. - Current at 05 May 2017

 

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