This presentation covers:
- timing issues
- meaning of “liabilities”
- when liabilities are “related to” CGT assets
- MNAV calculation on a stand alone entity basis
- market values of CGT assets
- evidentiary issues.
maintenance
Capital Gains Tax (CGT)
2014
Maximum net asset value test
Source: Victoria
Published Date: 30 Jul 2014
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.
Tags
Capital Gains Tax (CGT)
2014
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