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Resuscitating the old jurisprudence on goodwill

Publication date: 01 Sep 98 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 27

Pages: pp.148-154

This article considers the implications of the decision in the High Court of FCT v Murry for transactions involving the sale of businesses or parts of businesses, especially in cases where what is sold is not the whole business but some of the assets which the Federal Court in FCT v Krakos Investments had called "aspects" and which the High Court called "sources" of goodwill.

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Christopher Bevan CTA
Chris is a Barrister Wentworth Chambers. - Current at 06 August 2018
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