Section 15 Economic Disparity Assessments by Chartered Accountants: Current Trends in the Post Scott v Williams Environment with ED Calculations
- The predominant two methods of calculation: total disparity and loss & enhancement calculations
- Causation and consideration of a ‘Gosbee Discount’
- Impact of key person business valuation discounting and potential impact on Section 15 calculations: Blake HC 2021
Presented by Sam Bassett, NZ Chairman & Director, Moore Markhams
Learning Objectives:
- Understand current methods used by accountants to assess economic disparity under Section 15 post–Scott v Williams
- Explore key valuation issues, including causation, discounts, and their impact on ED calculations in relationship property cases
Description
Attend and earn 0.5 CPD hour
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Chair
Brintyn Smith, Barrister
Presenters
Sam Bassett, NZ Chairman & Director, Moore Markhams
Sam has built up significant expertise in business advice and taxation, with a particular interest in working with small to medium sized law firms and barristers. Sam is involved with the firm’s bi -annual legal firm financial benchmarking survey and the 2021 survey is expected to be available by late November 2021. He also provides litigation support to barristers as an expert witness providing valuation evidence for interests in businesses and economic disparity calculations per Section 15 of the Relationship Property Act. Sam is based in Auckland.
Brintyn Smith, Barrister
Brintyn (Tūhoe) is a specialist family law barrister based in Warkworth and Auckland. He deals predominantly with complex care of children, family violence, relocation, and care and protection matters. He also undertakes relationship property work. Brintyn accepts Family Court appointments to act as Lawyer for Child, and is a family legal aid provider and is also a contract Instructor at the Institute of Professional Legal Studies (IPLS). Brintyn is passionate about and actively advocates for the safety and well-being of practitioners. He also has an interest in matters of practice and procedure, evidence, alternative dispute resolution (including mediation and collaborative law), and elder law.
