Capital Gains Tax (CGT) Miscellaneous 2012

Valuations and the small business CGT concessions

Source: TAS

Published Date: 18 Oct 2012

 

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This paper explores the valuation challenges in applying the $6 million net asset concession and the importance of clear instructions.

The paper covers: 

  • the valuation perspective
  • “Market value”
  • instructing the valuer: the why, what, when and how
  • idependence and experience
  • implications for small businesses.

Individual Session

Valuations and the small business CGT concessions

Author(s): Lachie Mccoll

Details

  • Published By: Lachie Mccoll
  • Published On:18 Oct 2012
  • Took place at:Cradle Mountain Chateau, Cradle Mountain

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Capital Gains Tax (CGT) Miscellaneous 2012

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