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

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Capital Gains Tax (CGT) 2014

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