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  • Non-arm's length and private or domestic arrangements



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The termination value of a depreciating asset is its market value just before you stopped holding it if:

    • the termination value would otherwise be less than market value and you do not deal at arm's length with another party to the transaction, or
    • you stop holding the asset under a private or domestic arrangement (for instance, you give the asset to a family member).
    Last modified: 08 Apr 2020QC 27597