Capital Gains Tax (CGT) Division 7A 2012

Tax and value: An oxymoron?

Source: Victoria

Published Date: 11 Oct 2012

 

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Taxpayers and their advisers face significant challenges in navigating the case law, international standards, established practice and capital markets in establishing “market value” for a plethora of purposes.

This paper looks at “market value” in different tax and revenue contexts, including:

  • small business CGT concessions
  • Division 7A
  • assessment of TARP
  • CGT issues
  • share buybacks
  • value shifting
  • tax consolidations.

Individual Session

Tax and value: An oxymoron?

Author(s): Michael Churchill
Materials from this session:

Details

  • Published By: Michael Churchill
  • Published On:11 Oct 2012
  • Took place at:Mantra, Lorne

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) Division 7A 2012

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