Cross examination : premium on goodwill| Premium on goodwill
01 Jul 96 |
"TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Issue: Vol 31, No1
A recent judicial decision at odds with the Commissioner's position in a contentious taxation ruling has led to the ruling's withdrawal, pending the finalisation of draft guidelines. The new draft ruling is relevant to any taxpayer who proposes to sell a business carried on in leased premises. This contentious issue is discussed in this article
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally.
- Current at
11 July 2019