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The legal meaning of “market value” paper

Published on 26 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the roles that market value plays in the Tax Acts
  • the assumptions underpinning market value
  • the proper process for determining market value
  • the general law meaning of market value
  • the nature of the Spencer hypothetical market
  • immediately enforceable obligations to pay.

Author profile

Tim Kyle
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He advises clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. - Current at 25 September 2017
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