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

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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 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 with Allens Arthur Robinson, practising extensively in the resources sector. He advises clients in relation to project structures, acquisitions and divestments, ATO audits and disputes. Grant has over 25 years experience in both resource rent tax and income tax issues - Current at 17 February 2011
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Christopher Sievers
Christopher Sievers practises primarily in revenue law, with a particular focus on GST. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous matters, including the High Court in Reliance Carpet, Qantas and Travelex No.2. - Current at 13 March 2023
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This was presented at CGT Still Crazy After All These Years .

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Every step you take: CGT and anti-avoidance rules

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CGT issues in corporate reorganisations: Case study solution

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Issues in corporate reorganisation

Author(s):  Michael ANDREW

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

Author(s):  Grant CATHRO,  Chris SIEVERS

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Life after the Orica decision

Author(s):  Michael CLOUGH

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