Commissioner of Taxation (Cth) v Murry

[1998] HCA 42
Case number
B19/1998
Before
Gaudron, McHugh, Gummow, Kirby, Hayne JJ
Catchwords

Income tax - Capital gains - Exemptions - Goodwill - Disposal of taxi licence and shares - Whether disposal of a "business" that "includes, or includes an interest in, goodwill of the business" - Nature of goodwill - Sources of goodwill - Value of goodwill.

Words and phrases - "asset", "goodwill".

Income Tax Assessment Act 1936 (Cth), Pt IIIA, ss 160A, 160ZZR.

Files
Commissioner of Taxation (Cth) v Murry (B19-1997) [1998] HCA 42.docx (72.71 KB)
Commissioner of Taxation (Cth) v Murry (B19-1997) [1998] HCA 42.pdf (309.88 KB)