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Goodwill : is it good or not?

Published on 14 May 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics include: goodwill resources; the legislative context; practical parameters; key issues; ATO position on goodwill key issues; state of case law on goodwill issues; relevant threats and opportunities.

Author profile:

Author Photo - Harry Rigney CTA
Harry Rigney CTA
Harry has specialised since 1981 in taxation research, advising and the implementation of taxation solutions. He holds a Graduate Diploma in Education from the University of Adelaide and degree of Master of Laws from Harvard Law School. Harry has been a registered tax agent since 1982 and a member of The Tax Institute for more than 25 years. Harry is a lawyer, accredited as a specialist in taxation law. His experience has been developed through senior positions in professional firms, with responsibilities in achieving national quality assurance standards for firm-wide taxation consulting and compliance. His background includes several years as national tax director for PKF, senior tax manager for PricewaterhouseCoopers and, at the commencement of the capital gains tax and fringe benefits tax regime, a spell as special taxation consultant to a predecessor firm to KPMG. Harry has formally taught taxation and related law at University of Adelaide, Queensland University of Technology, Central Queensland University, University of New England and University of Queensland, with course preparation for ATAX at University of New South Wales. Harry was voted Best in Australia for Superannuation Tax Issues in the Acquisition International Tax Awards 2015 and Superannuation / Trusts Lawyer of the Year in the ACQ Global Awards 2014. Current at 20 May 2015 Click here to expand/collapse more articles by Harry M RIGNEY.
 

This was presented at Annual Queensland State Convention.

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CGT Update

Author(s):  Gordon S COOPER

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GST for Professional Practices

Author(s):  Robert OLDING

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The GST and its Effect on Real Estate

Author(s):  Fiona MARTIN

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Managing your cash flow under the new tax system

Author(s):  John NEWBY

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GST for Retail Enterprises

Author(s):  George NIKOLAOU

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Goodwill: Is it Good or Not?

Author(s):  Harry M RIGNEY

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The Changing Australian Environment for Expatriates

Author(s):  Danielle LYONS

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Trusts - The New Regime

Author(s):  Richard J FRIEND

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Negligence actions against professional advisers

Author(s):  Bernard PORTER

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Tax Effective Investments

Author(s):  Marilyn KNIGHT

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Privatisation/Infrastructure

Author(s):  Shane O'KANE

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Superannuation

Author(s):  Allan MCPHERSON

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