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Consolidations: Market Valuation Requirements
Published on 01 Jun 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
There are many cases in the proposed Consolidation Tax Regime where market valuations are required. In response, the Australian Taxation Office ('ATO') has issued a second draft of its market valuation guidelines. This first part of this paper provides a broad overview of this draft and the second part raises a number of general market valuation issues.