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Stamp Duty - Impact of Recent Decisions on Valuation of Goodwill Component of Business presentation

Published on 24 Jul 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers the following topics:
- overview of Murray, Kizleap, Uniqeme and Morvic cases
- their impact on methods of valuing goodwill and going concern of businesses
- what goodwill is
- how should it be valued
- effect of High Court decision in Maurici on stamp duty valuations.

Author profile:

Jim H HALL
Jim is a senior legal officer with the Victorian State Revenue Office and has been involved in the area of state taxation since 1991. He was significantly involved in the stamp duty rewrite and has had the carriage of a variety of stamp duty litigation. In addition to his legal qualification he is also an Associate of Chartered Secretaries Australia.

Current at 26 May 2003

 

This was presented at Third Annual States' Taxation Conference.

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