Published on 24 Mar 99
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper considers small business rollovers and the special rules relating to goodwill - goodwill in the context of rolling over a business to a company. The author focuses on the CGT issues that will arise pursuant to a rollover transaction where the asset which is the subject of the rollover is goodwill. That is the intersection of these ideas - what aspects of the joint operation of rules on goodwill and the rules on rollovers can give rise to pitfalls or opportunities.
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW
Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas
journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and
holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 12 March 2008
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