This presentation covers:
- Market value for tax purposes " what is it and how is it calculated?
- the Commissioner's valuation guidelines
- real property and plant and equipment valuations
- obtaining business valuations
- valuation reports " what to look for in them
- putting a value on underlying assets
- valuation of share schemes
- formal valuations and directors valuations " when are they necessary?
- land valuations " providing correct instructions to valuer
- valuations and Division 152 small business concessions
- Miley: special value = market value?
- evidentiary issues in valuations and valuation cases.