Michael is CEO of Value Adviser Associates, a specialist valuation and advisory firm which has a unique capability in relation to valuations required for tax purposes. Michael’s career includes over 30 years of accounting, valuation and corporate advisory experience. Michael has provided expert testimony in almost all jurisdictions in Australia in relation to shareholder disputes, managed investment schemes and a range of tax matters. He is co-author of Business Valuations Digest and author of a wide range of published material in relation to valuation, government business sales, regulatory cost of capital and tax valuation matters. He is a regular speaker on valuation issues and a member of The Tax Institute’s Disputes Resolution Committee. The valuation assignments Michael has led include Div 149, Div 855 (TARP), land rich and landholder stamp duty, tax consolidations, international transfer pricing, intangible asset valuation, R&D syndicates, mining and exploration information claims and small business retirement concession claims.
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Michael Churchill ATI
Valuations for tax purposes - Getting it right the first time
- Paper
22 Mar 2018
Valuations for non-valuers: Valuations for tax purposes - Getting it right the first time
- Presentation
22 Mar 2018
Duties contemporary valuation issues
- Presentation
27 Jul 2016
Duties contemporary valuation issues
- Paper
27 Jul 2016
ATO market valuation guidelines: Risky business
- Journal
01 Nov 2013
Tax and value: An oxymoron?
- Presentation
11 Oct 2012
Tax and value: An oxymoron?
- Paper
11 Oct 2012
Tax and value: An oxymoron?
- Paper
14 Mar 2012
Tax and value: An oxymoran?
- Presentation
14 Mar 2012
Land valuation
- Paper
03 Feb 2012
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