Disposal value: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Layout.)
imported>Doug Williamson
No edit summary
 
Line 1: Line 1:
''Tax.''  
''Tax.''  


Usually the sale proceeds.
Disposal value for tax purposes is usually the sale proceeds.
 
However, in the case of disposing of an asset by gift - and in certain other cases - deemed proceeds for the purposes of calculating tax liabilities may be the ''market value'' (if different from any actual sales proceeds).




== See also ==
== See also ==
* [[Capital Gains Tax]]  (CGT)
* [[Capital market]]
* [[Capital market]]
* [[Disposal]]
* [[Intermediation]]
* [[Intermediation]]
* [[Market value]]
* [[Tax]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 14:31, 17 September 2022

Tax.

Disposal value for tax purposes is usually the sale proceeds.

However, in the case of disposing of an asset by gift - and in certain other cases - deemed proceeds for the purposes of calculating tax liabilities may be the market value (if different from any actual sales proceeds).


See also