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Gifted assets, valuation and ordinary income

Steve Ford & Andrew Dibden

Taxation in Australia2019article
ABDC C
Weight
0.26

What the paper says

The VPN case presented a chance to consider the rarely litigated s 21A and gifted assets, but under the gift wrapping lurks questions of valuation and ordinary income.

Cite this paper

@article{steve2019,
  title        = {{Gifted assets, valuation and ordinary income}},
  author       = {Steve Ford & Andrew Dibden},
  journal      = {Taxation in Australia},
  year         = {2019},
}

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Gifted assets, valuation and ordinary income

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.