Capital Taxes Fundamentals (CTA manual)
21.2.Determine the incumbrance free value of a benefit for CAT purposes
Under s28(1) CATCA 2003, the “incumbrance-free value” is calculated by taking:
– the market value at the valuation date of ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.