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  Capital Gains Tax (CGT) M&A Shares

"Science or black magic?": Tax valuations for SMEs

Source: Victoria

Published Date: 29 Nov 2012

 

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Valuation issues can be a significant hurdle to accessing the small business CGT concessions. Negotiating this hurdle is often a critical aspect of the advice required by SME taxpayers.

In this paper, Lachie McColl will explore the challenges in applying the $6 million maximum net asset value test from a valuer’s perspective, including:

  • "market value”
  • benefits and limitations of valuations
  • instructing the valuer: the why, what, when and how
  • independence and experience considerations
  • implications for small businesses.
Author(s)

Individual Session

"Science or black magic?": Tax valuations for SMEs

Author(s): Lachie Mccoll
Materials from this session:

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Details

  • Published By: Lachie Mccoll
  • Published On:29 Nov 2012
  • Took place at:Leonda by the Yarra, Melbourne

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Capital Gains Tax (CGT) M&A Shares Estate planning Succession Miscellaneous 2012

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