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Goodwill: The David Copperfield Lecture - "now you see it, now you don't"

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Published on 12 Sep 96 by VICTORIAN DIVISION, THE TAX INSTITUTE

Many businesses are bought and sold every day. In most sales, some amount is allocated to goodwill. Yet goodwill is notoriously difficult to define. In this convention paper Grant Cathro seeks to define the key aspects of goodwill and its relationship to CGT and other tax issues.

Author profile

Grant Cathro
Grant is a Partner with Allens Arthur Robinson, practising extensively in the resources sector. He advises clients in relation to project structures, acquisitions and divestments, ATO audits and disputes. Grant has over 25 years experience in both resource rent tax and income tax issues - Current at 17 February 2011
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This was presented at 1996 Victorian State Convention .

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The foreign exchage debate

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Taxpayers' rights - Access/Charter

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