ATO market valuation guidelines: Risky business
Source: Taxation In Australia Journal Article
Published Date: 1 Nov 2013
The Australian Taxation Office’s market valuation guidelines have been in existence for over 10 years and have been given extended application beyond the original (consolidation-specific) purpose. This article presents the key elements of the guidelines, identifies some shortcomings (most arising through the considerable
improvement in international valuation guidelines), and offers some risk management strategies for taxpayers and advisers involved in valuation issues for tax purposes.
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Details
- Published By: Kalem Sammut, Michael Churchill ATI
- Published On:1 Nov 2013
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