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"Valuation Principles in the Income Tax Assessment Act"   flag  5

(1996) 8 Bond Law Review 114
Marks B
Bond Law Review
Australia

Cases Referring to this Journal Article

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
NT1997/305 and Commissioner of Taxation [1999] AATA 130; 41 ATR 1214 Administrative Appeals Tribunal Australia 8 Mar 1999 AustLII flag 1
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? [2007] ATOTD TD2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
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? [2007] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Parklea (Estates) Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 1439 Victorian Civil and Administrative Tribunal Australia - Victoria 17 Sep 2018 AustLII flag 1

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"The Meaning of 'Market Value' in Australia's 'Income Tax Assessment Act 1997'" [2014] JlATaxTA 6 Augustinos, Nicholas Australia circa 2014 AustLII flag

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