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  Miscellaneous 1996

Treatment of goodwill

Source: South Australia

Published Date: 30 Mar 1996

 
This presentation covers:
- the nature of goodwill
- the characteristics of goodwill
- restrictive covenants
- CGT implications of selling goodwill, licensing (leasing) goodwill, apportionment of consideration and Everett assignments
- stamp duty implications of those dealings
- pre-consultative document on CGT and goodwill
- other practical issues.

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Details

  • Published By: Terry Evans
  • Published On:30 Mar 1996
  • Took place at:Wirrina Cove Paradise Resort

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 1996

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