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Dealing with goodwill - small business roll-overs and exemptions

Publication date: 01 May 98 | Source: RETIREMENT & ESTATE PLANNING BULLETIN

Issue: Vol 1

Pages: pp.89-98,100

In the first of two parts, the author looks at the growing importance of goodwill and identifies the different types of goodwill and their attributes. The article continues to look at goodwill and capital gains tax with particular emphasis on the distinction between pre- and post-CGT status.

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Author profile

Prof Michael Walpole CTA
Prof Michael Walpole is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 23 January 2018
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