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Licences, goodwill and CGT
Record ID:
20004
Format:
LIJ Article
Year:
1998
Author:
Raitt, George ;
Subject:
Assets ; Licenses ; Goodwill ; Business ; Taxation ; Capital Gains Tax ;
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

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