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  2023

Market Value – implications for tax advisers

Source: QLD

Published Date: 24 May 2023

 

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This session explores:

  • The principles and construction of generally accepted valuation methodologies
  • The ATO guidance on market valuations for tax purposes including where:
    • Assets are transferred between related parties
    • Shares/options are issued under an Employee Share Scheme
    •  Asset value threshold tests apply within the small business CGT concessions
    • Entities are forming/exiting a tax consolidated group
    • GST margin scheme rules are utilised; and
    • Tips for resolving valuation disputes with the ATO.
Author(s)

Individual Session

Author(s): Mark Whittaker , Sally Preston
Materials from this session:

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2023

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