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"The cat, the dog, the rat and the rabbit": identifying and valuing "goodwill" after F C of T v Murry

Publication date: 01 Jul 99 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 2, No 4

Pages: pp.212-226

The concept of goodwill has challenged both lawyers and accountants alike. The High Court decision in Murry has injected much needed clarity in the law in respect of issues such as the scope of the concept and on how to properly allocate a value on goodwill for tax purposes.

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Author profile

Primrose Mroczkowski
Primrose is a Senior Manager in the Deal Advisory Tax group at KPMG specialising in stamp duty. Prior to joining KPMG, Primrose was a Senior Associate in the stamp duty team at Herbert Smith Freehills. Primrose has been in legal practice for over 12 years and has worked in a number of law firms in Melbourne including Corrs Chambers Westgarth and Macpherson and Kelley Lawyers, practising in the area of revenue law. Primrose also spent 7 years as a lecturer at Monash University lecturing in tax and commercial law and has published a number of articles. Practising in her specialist areas of stamp duty and land tax across all jurisdictions, Primrose has been involved in a range of transactions including mergers and acquisitions, corporate restructures, property trust floats, infrastructure acquisitions, PPPs, and wholesale unit trust scheme registrations. Primrose is a member of the Law Institute of Victoria and a committee member on The Tax Institute Victorian State Taxes Committee. - Current at 01 February 2016
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