Valuations for tax controversies / by Dr. Hung Chu and Wayne Lonergan.

North Ryde, N.S.W. : CCH Australia Limited, 2020

2nd edition.

202974

Tax assessment.

Valuation of property -- Australia.

Corporations -- Valuation -- Australia.

At the heart of many tax controversy matters are unique valuation issues, which this book addresses. Filling the apparent gap in the existing collection of valuation and corporate finance textbooks, this is the first book which systematically goes beyond total business value assessment and addresses the practical issues regarding total asset value allocation which have huge tax, duty and commercial consequences. The conceptual frameworks developed in this book, despite their focus on capital intensive businesses employing specialised fixed assets, can also provide guidance for value assessment and apportionment in different types of businesses or in different tax contexts. Many of the issues raised in this book are at the cutting edge of valuation thinking. They reflect the evolving nature of the valuation body of knowledge and the need for valuers to continuously re-evaluate the existing body of knowledge, particularly in the face of diverse practical circumstances, and apply the broadened or updated knowledge to re-assess and improve existing valuation practices.

Includes bibliographical references and index.

9781922347060

1 online resource (288 pages) : digital