Full Record

Licences, goodwill and CGT
Record ID:
20004
Format:
LIJ Article
Year:
1998
Author:
Raitt, George ;
Source:
LIJ (1998) 72 No 8
Date_of_entry:
14/08/1998
Legislation:
Income Tax Assessment Act 1936 (Cth) s 160ZZR
Notes:
Discussion of a case involving a taxi licence before the High Court involving a claim for capital gains tax exemptions under s 160ZZR of the Income Tax Assessment Act 1936 (Cth), for half the amount of goodwill realised on the sale of the licence.
Section:
Tax Topics
Cases:
Federal Commissioner of Taxation v Judity Stella Murry [1998] HCA 42 ;
Month:
August


Item Availability
Item Availability
Similar Items
Similar Items
Author:
Halperin, Graeme ;
Year:
1993
Subject:
Taxation ; Capital Gains Tax ; Hepples v. Federal Commissioner of Taxation 91 A.T.C. 4808 ; Reuter v. Federal Commissioner of Taxation 93 A.T.C. 4037 ; J.B. Chandler Investment Co. Ltd. v. Federal Commissioner of Taxation 93A.T.C. 2008 ; Case 5/93 93 A.T.C. 122 ;
Author:
Jones, Suzanne ;
Year:
1996
Subject:
Taxation ; Risk Management ; Investment Trusts ; Capital Gains Tax ; Transfer Tax ; Bayer & Anor v Balkin & Anor (Unreported, 14 September 1995, NSW SupremeCourt, Equity Division) ; Seale v Perry [1982] VR 193 ;
Author:
Warnock, Robert ;
Year:
1996
Subject:
Family Companies ; Taxation ; Capital Gains Tax ; California Copper Syndicate (Limited and Reduced) v Harris ;
Author:
Bacon, Simon ;
Year:
2005
Subject:
Child Support ; Taxation ; Assets ; Derpreciation ; Bassingthwaighte and Leane (1993) 16 Fam LR 918 ; McCathie v Federal Commissioner of Taxation (1944) 69 CLR 1 ; Navy v Rae (1945) 70 CLR 339 ; Houlihan v Houlihan (1991) FLC 92-248 ;
LIV Social
Footer