Resuscitating the old jurisprudence on goodwill
01 Sep 98 |
AUSTRALIAN TAX REVIEW
Issue: Vol 27
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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Chris is Barrister
- Current at
01 July 2012