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Duties contemporary valuation issues paper


This paper covers:

  • the Duties Acts and landholder duty
  • market value
  • putting a value on underlying assets
  • accounting issues
  • goodwill and portfolio value.

Author profile

Michael Churchill ATI
Photo of author, Michael CHURCHILL Michael is CEO of Value Adviser Associates, a specialist valuation and advisory firm which has a unique capability in relation to valuations required for tax purposes. Michael’s career includes over 30 years of accounting, valuation and corporate advisory experience. Michael has provided expert testimony in almost all jurisdictions in Australia in relation to shareholder disputes, managed investment schemes and a range of tax matters. He is co-author of Business Valuations Digest and author of a wide range of published material in relation to valuation, government business sales, regulatory cost of capital and tax valuation matters. He is a regular speaker on valuation issues and a member of The Tax Institute’s Disputes Resolution Committee. The valuation assignments Michael has led include Div 149, Div 855 (TARP), land rich and landholder stamp duty, tax consolidations, international transfer pricing, intangible asset valuation, R&D syndicates, mining and exploration information claims and small business retirement concession claims. - Current at 21 February 2018
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This was presented at 16th Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Duties: Trust issues

Author(s):  Katrina PARKYN,  Leah RANIE

Materials from this session:

Tax reform: The Commonwealth state interplay - Commonwealth spending revenue situation, and state finances

Author(s):  Robert Schwarz

Materials from this session:

Tax reform - The federal/state interplay

Author(s):  Robert CARLING

Materials from this session:

Further details about this event:


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