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TR 1999/16 - Income tax: capital gains: goodwill of a business

[1999] ATOTR TR1999/16

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
1936 Act (Cth)	s1, s6, s102, s109, s118, s170
Income Tax Assessment Act 1997 (Cth)	s2.5, s2.10, s3.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Zeekap (No 56) Pty Ltd v Commissioner of Stamp Duties (Tas)	(1999) 42 ATR 295		Australia	circa 1999	Legal Online / Westlaw
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 72 ALJR 1065; 39 ATR 129; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII
Collis v FCT	(1996) 33 ATR 438		Australia	circa 1996	Legal Online / Westlaw
Granby Pty Ltd v FCT	[1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400	Federal Court of Australia	Australia - Commonwealth	28 Apr 1995	AustLII
Taxation, Commissioner of (Cth) v Grant	(1991) 22 ATR 237		Australia	circa 1991	Legal Online / Westlaw
Coughlan v Commissioner of Taxation (Cth)	(1991) 22 ATR 109		Australia	circa 1991	Legal Online / Westlaw
Commissioner of Taxation v Just Jeans Pty Ltd	(1987) 16 FCR 110; 72 ALR 213; (1987) 18 ATR 775; 8 IPR 622	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 54 ALJR 196; (1980) 10 ATR 608	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII
Avondale Motors (Parts) Pty Ltd v FCT	[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312	High Court of Australia	Australia - Commonwealth	21 May 1971	AustLII
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd	[1901] UKLawRpAC 20; [1901] AC 217		United Kingdom	20 May 1901	CommonLII
Trego v Hunt	[1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 65 LJCh 1; 73 LT 514; 44 WR 225; 12 Rul Cas 442		United Kingdom	20 Feb 1895	CommonLII
Churton v Douglas	70 ER 385		United Kingdom	circa 1901	CommonLII

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