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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:

Author Photo - Michael Churchill ATI
Michael Churchill ATI
Michael has 25 years valuation and corporate advisory experience and is CEO of Value Adviser Associates. Michael has advised on a significant number of valuations related to income tax and other stamp duty including acting as expert witness in a number of tax cases • both for taxpayers and revenue agencies (ATO and State revenue offices). The valuation assignments Michael has led include TARP, Div 149, land rich and land holder stamp duty, tax consolidations, international transfer pricing, intangible asset valuation, and mining and exploration information claims. Current at 01 October 2013 Click here to expand/collapse more articles by Michael CHURCHILL.
 
Kalem Sammut
Kalem is an Analyst at Value Adviser Associates.
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