• 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