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.
    Last modified: 01 Jul 2015QC 21245