Special Tax Topics 2026-27 - Market value and tax consequences

This session examines the practical application of valuation principles across key areas of Australian taxation. It explores valuation issues arising from recent Federal Budget measures, market value substitution rules relating to loans, the $6 million maximum net asset value test, and the transfer of a business involving goodwill, trading stock, depreciating assets and GST.

Upon successful completion of this topic, learners should be able to:

• Identify valuation issues arising from recent Federal Budget measures.
• Understand how valuation principles apply to loans under the market value substitution rules.
• Apply valuation principles when determining eligibility for the $6 million maximum net asset value test.
• Understand the valuation implications of transferring a business, including goodwill, trading stock, depreciating assets and GST.

This session forms part of the Special Tax Topics Series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax advice and identifying tax planning opportunities early.
• Help you avoid possible traps and pitfalls.
• Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board's CPD requirements.

Related Packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.