Part C: Business valuations
This part provides guidance on valuation approaches and methods for deriving market value for a business, and for securities and intangible assets.
There are a number of occasions when you need to know the market value of a business, security or intangible asset for tax purposes, including:
- changes in capital structure
- changes of ownership
- capital gains tax rollovers
- company divestments
- company acquisitions
- formation of a tax-consolidated group
- entry to a tax-consolidated group
- exit from a tax-consolidated group
- thin capitalisation.