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Alternative assets insights: Gifted assets, valuation and ordinary income

Published on 01 May 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The VPN case presented a chance to consider the rarely litigated s 21A and gifted assets, but under the gift wrapping lurks questions of valuation and ordinary income.

Author profiles

Stephen Ford CTA
Steve Ford, CTA, is a Tax Partner at PwC, specialising in M&A in the infrastructure, PPP and energy sectors. Steve is a member of the IPA Tax Committee. Steve was previously an Executive Director with Macquarie Capital, specialising in project finance and infrastructure. - Current at 26 June 2019
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Andrew Dibden
Andrew is a Senior Consultant with PwC. - Current at 03 November 2016
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