Capital Gains Tax (CGT) 2014

Maximum net asset value test

Source: Victoria

Published Date: 30 Jul 2014

 

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This paper covers:

  • maximum net asset value test - timing issues
  • what is a liability for the purposes of the MNAV test?
  • liabilities of the entity that are related to the CGT assets
  • net value of CGT assets is calculated on an entity by entity basis
  • market value of CGT assets
  • evidentiary issues.

Individual Session

Maximum net asset value test

Author(s): Philip Bender
Materials from this session:

Details

  • Published By: Philip Bender
  • Published On:30 Jul 2014
  • Took place at:Williams Rd North, Toorak

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) 2014

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