Topical issues on CGT, including goodwill, lease premiums & restrictive covenants
Published on 21 Mar 96
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The purpose of this paper is to highlight what the decisions in the recent cases could mean for practitioners when advising their clients on some of the isses arising in relation to the taxation of payments for goodwill.
- Current at
19 November 2004