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Valuations and the small business CGT concessions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Oct 12 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper explores the valuation challenges in applying the $6 million net asset concession and the importance of clear instructions.

The paper covers: 

  • the valuation perspective
  • “Market value”
  • instructing the valuer: the why, what, when and how
  • idependence and experience
  • implications for small businesses.

Author profile

Lachlan McColl
Lachie is a Senior Manager at WHK where he provides business valuation advice to SMEs across a range of industries. Before joining WHK in 2011, he was working with PwC conducting business valuations for large private and publicly listed organisations. He has more than 12 years combined experience in conducting valuations of businesses, legal entities, shareholder equity and intangible assets, and providing accounting and assurance services internationally. He is a Chartered Accountant, a fellow of the Financial Services Institute of Australasia, a lecturer and content provider with Kaplan Education (“Advanced Valuation topic”) and has completed a Masters in Applied Finance. - Current at 18 October 2012
Click here to expand/collapse more articles by Lachie McCOLL.

 

This was presented at 2012 Tasmanian State Convention .

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Valuations and the small business CGT concessions

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