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Treatment of goodwill presentation

Published on 30 Mar 96 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- the nature of goodwill
- the characteristics of goodwill
- restrictive covenants
- CGT implications of selling goodwill, licensing (leasing) goodwill, apportionment of consideration and Everett assignments
- stamp duty implications of those dealings
- pre-consultative document on CGT and goodwill
- other practical issues.

Author profile:

Terry EVANS


 

This was presented at 31ST SOUTH AUSTRALIAN CONVENTION.

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