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When is "Goodwill", not "Goodwill?"

Published on 24 Sep 1998 | Took place at City West Function Centre, City West , WA

The Murry case is the first High Court decision on the meaning of goodwill for the purpose of the Capital Gains tax provisions. The decision has a wide impact and relevance to all practitioners, not just those involved with selling or acquiring a business that has "goodwill".

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Individual sessions

Goodwill : pre the High Court decision in FC of T v Murry

Author(s):  Tony EGGLESTON The Murry case is the first High Court decision on the meaning of goodwill for the purpose of the Capital Gains tax provisions. The decision has a wide impact and relevance to all practitioners, not just those involved with selling or acquiring a business that has "goodwill". This paper analyse the position before the Decision in Murry's case.

Materials from this session:

When is goodwill not goodwill - the Murry decision

Author(s):  John MISON The Murry case is the first High Court decision on the meaning of goodwill for the purpose of the Capital Gains tax provisions. The decision has a wide impact and relevance to all practitioners, not just those involved with selling or acquiring a business that has "goodwill". This paper concentrates on the position after the Decision in Murry's case.

Materials from this session: