Income Tax Assessment Act 1997
CHAPTER 6
-
THE DICTIONARY
PART 6-1
-
CONCEPTS AND TOPICS
Division 960
-
General
Subdivision 960-S
-
Market value
Operative provisions
SECTION 960-410 960-410 Market value of non-cash benefits
In working out the market value of a *non-cash benefit, disregard anything that would prevent or restrict conversion of the benefit to money.
View history note
Hide history noteSECTION 960-410 960-410 Market value of non-cash benefits
In working out the market value of a *non-cash benefit, disregard anything that would prevent or restrict conversion of the benefit to money.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.