Nature of transaction
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Examples of tax context
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ATO products (not exhaustive)
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Capital gains tax (CGT) events generally
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Wherever market value is required
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TD 10W: Capital Gains: What are acceptable valuations for CGT purposes?
TD 97/1: Income tax: property development: if land, originally acquired as a capital asset, is later ventured into a business of development, subdivision and sale, how is the market value of the land calculated at the time it is ventured into the business?
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Capital gains tax (CGT) events generally
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Transfers to related parties
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Transferring real estate to family or friends
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Capital gains tax (CGT) events generally
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Defining an asset
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TR 2004/13: Meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997
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Share buy-backs
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Valuing shares in buy-backs
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TD 2004/22: Income tax: for Off-Market Share Buy-Backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?
PS LA 2007/9: Share buy-backs
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Unlisted shares for ESS schemes
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Form for completion by a registered company auditor.
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Declaration of the value of unlisted shares
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Trading stock
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Valuation of land as trading stock in property development
Valuation of land that is ventured into a property development
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TD 92/132: Income tax: property development: if land is trading stock, do related interest costs, council rates and land taxes, form part of the cost price for trading stock valuation purposes?
TD 97/1: Income tax: property development: if land, originally acquired as a capital asset, is later ventured into a business of development, subdivision and sale, how is the market value of the land calculated at the time it is ventured into the business?
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Allocation of value to underlying assets
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Disposals and transfers of more than one asset for a single undivided amount
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TD 9: Capital gains: How do you apportion consideration received on the disposal of a composite asset?
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GST margin scheme
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Taxable supplies of real property
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GSTR 2000/21: Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000
GSTR 2006/7: Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
GSTR 2006/8: Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000
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Consolidated entities
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Consolidation events generally – including entries, exits, cost base setting and determining the allowable fraction
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TR 2005/17: Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997
TD 2007/1: Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis?
TD 2007/27: Income tax: consolidation: is the cost base of the goodwill referred to in subsection 711-25(2) of the Income Tax Assessment Act 1997 limited to the cost base of goodwill under subsection 705-35(3) of that Act?
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Self-managed superannuation funds
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Valuing fund assets
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Valuation guidelines for self-managed super funds
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Research and development concession
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Value of contributions to R&D
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IT 2451: Income tax: Investor funding of research and development activities – paragraphs 12-14
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Fringe benefits tax
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Car parking fringe benefits
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TR 96/26: Fringe benefits tax: car parking fringe benefits – paragraphs 46 and 50
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