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Cross examination: contentious tax issues: Premium on goodwill; Three bites of the cherry; Goodwill ups and downs

Published on 01 Jul 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A recent judicial decision at odds with the Commissioner's position in a contentious taxation ruling has led to the ruling's withdrawal, pending the finalisation of draft guidelines. The new draft ruling is relevant to any taxpayer who proposes to sell a business carried on in leased premises. This contentious issue is discussed in this article

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Richard J VANN
Current at 23 October 2012 Click here to expand/collapse more articles by Richard J VANN.
 

 

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