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When is goodwill not goodwill - the Murry decision

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 concentrates on the position after the Decision in Murry's case.

Author profile:

John MISON


 

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

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Individual sessions

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

Materials from this session:

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