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  Miscellaneous 2009

Extracting land value from business enterprise value for land rich purposes

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2009

 
The focus of any land holder enquiry is the determination of the value of an entity’s “land”. Such a determination can be difficult when there is no comparable sales evidence on which to rely and the land in question does not transact in the market place other than as part of a business enterprise. This usually prompts the use of a traditional income based method of valuation which inevitably results not in a value for the land, but in a value for the land and the business operating on or from the land. This article examines and explains a valuation methodology approved by the Western Australian Supreme Court for isolating land value alone.
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