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Money can't buy me love: The market value substitution rule

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Published on 24 Feb 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics include: when can the commisioner look beyond the terms of the agreement; has consideration been allocated to all relevant CGT events; understanding the proper legal effect of the transaction; sham transactions; market value substitution rules; cost base of a CGT asset; Burrill's case and market value.

Author profiles

Grant CATHRO
Grant is a Partner at Allens Arthur Robinson.
Current at 3 September 2008
Click here to expand/collapse more articles by Grant CATHRO.
Chris SIEVERS
Click here to expand/collapse more articles by Chris SIEVERS.

 

This was presented at CGT Still Crazy After All These Years .

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Money can't buy me love: The market value substitution rule

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