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  2012

The $6 Million Question - Latest Division 152 Cases

Source: Victoria

Published Date: 24 Feb 2012

 
This event explored the impact of the latest decisions on Division 152, and the ATO's response to them, on practical issues including:
  • the treatment of liabilities in the $6 million maximum net asset value calculation
  • acceptable methods for valuing assets
  • the active asset status of land.

The $6 million question - Latest Division 152 cases

Author(s): Jeffrey Chang CTA
Materials from this session:

Details

  • Published On:24 Feb 2012
  • Took place at:Mercure Hotel, Geelong

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2012

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