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Goodwill Since the Murry Case

Published on 17 Mar 1999 | Took place at Parkroyal Hotel , QLD

Topics include: impacts and implications of the Murry case and TR98/D13, and goodwill planning issues arising from the Murry case.

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Individual sessions

Capital Gains: Goodwill of a Business since the Murry Case

Author(s):  Daryl MURPHY A detailed discussion of the Murry case plus its implications.

Materials from this session:

Goodwill Since the Murry Case

Author(s):  Clifford HUGHES Subdivision 118C of the ITAA97 provides for concessional treatment of the capital gain attributable to goodwill arising from the sale of a small business. In Murry's case the majority of the High Court defined goodwill as "the attractive force that brings in custom and adds to the value of the business" with some qualification; while the ATO Draft ruling TR 98/D13 seems to some extent to contradict the position of the majority in Murry.

Materials from this session: