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Goodwill and Taxation Isssues paper

Published on 23 Nov 07 by THE TAX INSTITUTE

Goodwill is the asset used in business each and everyday and which the expanding enterprise ultimately expects to cash out at a premium (whether by a trade sale, float or management buyout). Tax reduces the value available to the business owners and must be understood and controlled. Confusion often exists between value attributable to goodwill and other assets (generally IP). This paper will deal with:

  • Identifying goodwill - what is it legally?
  • The source of goodwill in intangible assets such as licences, trademark and designs
  • Goodwill - CGT and Division 40
  • The fiction and consequences of goodwill licensing )Just Jeans issues)
  • Franchisee's goodwill and what happens when the franchise ends?
  • Goodwill - know-how and show-how; the differences and CGT consequences 


This was presented at 15th National Tax Intensive Retreat: Growing Pains - Expanding Family Businesses .

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