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Duty on business goodwill and stautory licences
Record ID:
22800
Format:
LIJ Article
Year:
2002
Author:
Johnson, James ;
Subject:
Goodwill ; Stamp Duty ; Licences ;
Source:
LIJ (2002) 76 No 8
Date_of_entry:
03/09/2002
Legislation:
Stamps Act 1958 (Vic) s 63(3)(4)
Notes:
This article discusses the issues surrounding a series of cases in which the Commissioner of State Revenue has the power to collect duty on assignments of business goodwill and stautory licences
Section:
Tax Issues
Cases:
Australian Rice Holdings Pty Ltd v Comissioner of State Revenue [2001]VSC 486 ; Uniqema Pty Ltd v Commissioner of State Revenue [2002] VSC 157 ; Morvic Pty Ltd and Ashill Pty Ltd v Commissioner of State Revenue [2002] VSC171 ;
Month:
September


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Author:
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Year:
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Subject:
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LIV Social
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