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"The Fate of Goodwill after Ralph"
(2000) 3 (5) Journal of Australian Taxation 344
Walpole, Michael
Journal of Australian Taxation
Australia
Legislation Cited
Legislation Name
Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
New Business Tax System (Integrity and Other Measures) Act 1999 (Cth)
New Business Tax System (Capital Gains Tax) Act 1999 (Cth)
Duties Act 1997 (NSW)
s11
,
s33
,
s107
,
s111
Income Tax Regulations (WA)
s25
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