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Valuations: Key legal principles and recent case law presentation

Published on 17 May 18 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  •  tax valuations
  • the Spencer Hypothesis [1907] HCA 82
  • the test ‘necessarily involves some degree of hypothesising’ (RCF IV)
  • infrastructure tax valuations issues
  • Placer Dome v CSR [2017] WASCA 165 (1).

Author profiles

Julia Fry
Julia Fry is a Transaction Advisory Partner at EY with over 20 years experience in the provision of valuations and transaction advisory services. Prior to joining EY, Julia was in the Corporate Finance team of KPMG in Australia and the UK. During her career, Julia has consulted to an extensive range of clients spanning a broad range of industry sectors. In more recent times,Julia has focused on the infrastructure and consumer product sectors providing valuations and transactions advice to global infrastructure investors,listed and unlisted corporates and government departments for M&A, tax,accounting and litigation purposes. - Current at 05 May 2018
Cameron Rider FTI
Photo of author, Cameron RIDER Cameron Rider, FTI, is a Special Counsel at Greenwoods & Herbert Smith Freehills practising in corporate and international tax. He was a professor, and still teaches, at the Law School at the University of Melbourne. - Current at 05 May 2018
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This was presented at 2018 National Infrastructure Conference .

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Valuations: Key legal principles and recent case law

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