Published on 28 Mar 96
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This article discusses and highlights the tax and legal aspects of the purchase, operation, and disposal of a franchise. It deals with the various forms of franchises (product, manufacturing, and system) and includes: the Franchising Code of Practice; a structure; types of fees payable; capital and revenue implications; treatments of the initial fee and pre-franchise payments; goodwill; and stamp duty.
Current at 09 July 2009
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Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic
and foreign clients on federal, international and state tax matters, and has a special interest in property tax
issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation
Institute of Australia events.
Current at 23 March 2009 Current at 15 April 2009
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