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Valuations for non-valuers: Valuations for tax purposes – Getting it right the first time presentation

Published on 22 Mar 18 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Market value for tax purposes – what is it and how is it calculated?
  • the Commissioner’s valuation guidelines
  • real property and plant and equipment valuations
  • obtaining business valuations
  • valuation reports – what to look for in them
  • putting a value on underlying assets
  • valuation of share schemes
  • formal valuations and directors valuations – when are they necessary?
  • land valuations – providing correct instructions to valuer
  • valuations and Division 152 small business concessions
  • Miley: special value = market value?
  • evidentiary issues in valuations and valuation cases.

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 4th Property and Construction Intensive .

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