Guide
The maximum net asset value test: what the valuation needs to show
For accountants: how assets are valued and which entities are counted for the $6 million maximum net asset value test, with a worked calculation across connected entities.
Topic
Tax, CGT and restructures
Market valuations for tax purposes, CGT events, small business concessions and restructures. Oliver Group is the Valuo practice for this work.
Written for: Accountants and tax advisers, and owners whose adviser has asked for a market valuation.
Valuo Insights
1 resource
From the specialist practices
Oliver Group is the Valuo practice for restructures, tax and CGT, and shareholder buyouts. These articles open on the practice's own site.
- Oliver Group
Do I need a business valuation before 1 July 2027?
olivergroup.com.au - Oliver Group
ATO market valuation guidelines in plain English
olivergroup.com.au - Oliver Group
CGT events explained: when a valuation is needed
olivergroup.com.au - Oliver Group
Do I need a valuation for CGT concessions?
olivergroup.com.au - Oliver Group
Small business restructure roll-over (328-G)
olivergroup.com.au - Oliver Group
Holding company restructure valuation
olivergroup.com.au - Oliver Group
Division 7A explained simply
olivergroup.com.au