The Resource ATO market valuation guidelines : risky business

ATO market valuation guidelines : risky business

Label
ATO market valuation guidelines : risky business
Title
ATO market valuation guidelines : risky business
Creator
Subject
Language
eng
Summary
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), looks at case law and offers some risk management strategies for taxpayers and advisers involved in valuation issues for tax purposes
Citation source
In: Taxation in Australia. - Sydney. - Vol. 48 (2013),
http://library.link/vocab/creatorName
  • Churchill, M
  • Sammut, K
Language note
English
http://library.link/vocab/subjectName
  • valuation
  • case law
  • risk management
Label
ATO market valuation guidelines : risky business
Instantiates
Publication
Label
ATO market valuation guidelines : risky business
Publication

Library Locations

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      52.3736660 4.9336932
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