Full Record

Duty on business goodwill
Record ID:
22906
Format:
LIJ Article
Year:
2002
Author:
Johnson, James ;
Subject:
Goodwill ; Stamp Duty ;
Source:
LIJ (2002) 76 No 10
Date_of_entry:
01/11/2002
Notes:
Under the present conditions - the author indicates it is no longer seems safe to provide even the most basic of advice on how to calculate duty on transfer of real property. The article refers to LIJ September 2002 in this column - a series of recent stamp duty cases where the Commissioner has been testing his powers to collect duty on assignments of business goodwill and statutory licences
Section:
Tax Issues
Month:
November


Item Availability
Item Availability
Similar Items
Similar Items
Year:
1990
Subject:
Stamp Duty ; Goodwill ;
Author:
Johnson, James ;
Year:
2002
Subject:
Goodwill ; Stamp Duty ; Licences ; 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 ;
Author:
Johnson, James ;
Year:
2003
Subject:
Duties ; Stamp Duty ; Goodwill ; Acquisition of Business ; Primelife (Glendale) Pty Ltd v Commissioner of State Revenue (unreported10 April 2003) (at time of indexing no judgment handed down) ; Primelife (Cumberland Village) Pty Ltd v Commissioner of State Revenue(unreported 10 April 2003)(at time of indexing no judgment handed down) ; Australian Rice Holdings Pty Ltd v Commissioner of State Revenue [2002] VSC486 ;
Author:
Cocks, Russell ;
Year:
2004
Subject:
Sale of Land ; Dutiable Property ; Stamp Duty ; Fixtures ; Chattels ; Goodwill ; Tax Avoidance ; Australian Rice Holdings Pty Ltd v SRO (Waterwheel) [2001] VSC 486 ; Uniqema Pty Ltd v SRO [2002] VSC 157 ; Morvic Pty Ltd v SRO [2002] VSC 486 ; Australian Rice Holdings Pty Ltd v SRO (waterwheel appeal) [2004] VSCA 17 ; SRO v Uniqema (appeal) [2004] VSCA 82 ; Palace Hotel (Hawthorn) Pty Ltd v SRO [2004] VSC 137 ; Primelife (Glendale Hostel) PtyLtd v SRO [2004] VSC 214 ; Vopak Terminals Australia Pty Ltd v SRO [2004] VSCA 10 ;
Year:
1991
Subject:
Costs ; Stamp Duty ;
Author:
Saltzman, Darron ; Klaric, Katarina ;
Year:
1991
Subject:
Franchising ; Goodwill ; Commissioners of Inland Revenue v. Muller & Co.'s Margarine, Ltd. [1901]A.C. 217 ; Ranoa Pty. Ltd. v. B.P. Oil Distribution Ltd. and B.P. Australia Ltd.(unreported, 20 December 1989, Fed Court, NSW registry) ; Bond Brewing (N.S.W.) Ltd. v. Refell Party Ice Suppliers Pty. Ltd.(unreported, 1986, Waddell, C.J., N.S.W. Supreme Court (Equity Division)) ; Waltons Stores (Interstate) Ltd. v. Maher (1988) 62 A.L.J.R. 110 ;
Author:
Wantrup, Julianne ;
Year:
1991
Subject:
Corporations Law ; Stamp Duty ; Comptroller of Stamps (Vic.) v. Christian & Anor 90 A.T.C. 5046 ; Bardolph Industries Pty. Ltd. v. Comptroller of Stamps (Vic.) 91 A.T.C. 2001 ;
LIV Social
Footer