ATO Market Valuation Rules for Tax Compliance in Australia
Understanding ATO Market Valuation Rules is essential for businesses, investors, startups, and multinational entities operating in Australia. Market valuation is not merely an accounting exercise; it is a statutory requirement under Australian tax law that directly impacts income tax, capital gains tax (CGT), fringe benefits tax (FBT), employee share schemes (ESS), and transfer pricing compliance. The Australian Taxation Office (ATO) places