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Victorian Breakfast Club November 2012: Tax Valuations for SMEs
Published on 29 Nov 2012 | Took place at Leonda by the Yarra, Melbourne, VIC
- Valuation issues can be a significant hurdle to accessing the small business CGT
concessions. Negotiating this hurdle is often a critical aspect of the advice required by SME taxpayers. In this seminar, Lachie McColl explored the challenges in applying the $6 million maximum net asset value test from a valuer’s perspective, including:
- market value
- benefits and limitations of valuations
- instructing the valuer: the why, what, when and how
- independence and experience considerations
- implications for small businesses.
Individual sessions
"Science or black magic?": Tax valuations for SMEs
Author(s):
Lachie McCOLL
Valuation issues can be a significant hurdle to accessing the small business CGT concessions. Negotiating this hurdle is often a critical aspect of the advice required by SME taxpayers. In this paper, Lachie McColl will explore the challenges in applying the $6 million maximum net asset value test from a valuer’s perspective, including:
Materials from this session:
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