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

Published on 24 Sep 98 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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.

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Tony EGGLESTON


 

This was presented at When is "Goodwill", not "Goodwill?".

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

Author(s):  Tony EGGLESTON

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When is goodwill not goodwill - the Murry decision

Author(s):  John MISON

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