INCOME TAX ASSESSMENT ACT 1997 - SECT 960.400 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 960.400
What this Subdivision is aboutThe expression "market value" is often used in this Act with its ordinary meaning.
However, in some cases that expression has a meaning affected by this Subdivision.
The Commissioner may approve methods to use for working out the market value of assets or non - cash benefits.
960 - 405 Effect of GST on market value of an asset
960 - 410 Market value of non - cash benefits
960 - 412 Working out market value using an approved method
960 - 415 Amounts that depend on market value