Full Record

Duty on transfers of land and goodwill
Record ID:
23248
Format:
LIJ Article
Year:
2003
Author:
Johnson, James ;
Source:
LIJ (2003) 77 No 7
Date_of_entry:
14/07/2003
Legislation:
Duties Act 2000
Notes:
New Draft Revenue Ruling DR.039 titled "Transfer of Land and goodwill"
Section:
Tax Issues
Cases:
Creswell Nominees Pty Ltd v Commissioner of State Revenue (unreported,November 2001) ; Morvic Pty Ltd and Ashill Pty Ltd v Commissioner of State Revenue [2002] VSC171 ;
Month:
July


Item Availability
Item Availability
Similar Items
Similar Items
Author:
Johnson, James ;
Year:
2002
Subject:
Contracts for Sale of Land ; Rating & Valuation ; Duties ; Dutiable Instruments ; Stamp Duty ; Liability ; Vendor & Purchaser ; Conditions Of Sale ; Commissioner of Sate Revenue v Pioneer Concrete (Vic) Pty Ltd [2002] HCA432 ;
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:
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:
Hurley, Thomas ;
Year:
1993
Subject:
Trade Practices ; Goodwill ; Gallagher v. Pioneer Concrete (N.S.W.) P/L (unreported, 26 February 1993,NG 663/91, Lockhart J.) ;