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The legal meaning of “market value” paper

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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 26 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the roles that market value plays in the Tax Acts
  • the assumptions underpinning market value
  • the proper process for determining market value
  • the general law meaning of market value
  • the nature of the Spencer hypothetical market
  • immediately enforceable obligations to pay.

Author profile

Tim Kyle
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He advises clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. - Current at 25 September 2017
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