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Goodwill and restrictive covenants

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 05 Aug 97 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered include:
- Different types of goodwill eg. site, personal, name, monopoly
- FCT v Murray
- Krakos Investments
- TR96/10
- Goodwill v lease premium IT2535

Author profile

Kevin Munro
Kevin Munro is a solicitor and principal of Munro Lawyers. He has 40 years’ experience in tax and superannuation, forming his own firm, Munro Lawyers (initially called Kevin Munro & Associates) in 1994. Kevin provides advice to clients, particularly professional firms and their clients, in respect of tax planning, superannuation, estate planning and wills, and he regularly acts as a consultant for other professional firms. Kevin is active in professional education and gives lectures and workshops for various professional organisations. He was a member of the NSW Law Society’s Advisory Committee for Small Business Accreditation. Kevin is a Certified Tax Practitioner of the Tax Institute and a fellow of the Society of Trustees and Estate Planners. Kevin also holds a Masters Degree in Commerce, a Bachelors Degree in Agricultural Economics and Diploma of Law, and is a 1979 Churchill Fellow. - Current at 21 July 2017
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This was presented at Small Business CGT Issues Part 2 .

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Individual sessions

Sections 160ZZS and 160ZZT

Author(s):  Wouter SCHOLTZ

Materials from this session:

Goodwill and restrictive covenants

Author(s):  Kevin J MUNRO

Materials from this session:

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