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"Goodwill and Taxation Issues"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
News Ltd v Australian Rugby Football League Ltd	[1996] FCAFC 870; [1996] FCA 870; (1996) 64 FCR 410; (1996) 139 ALR 193; (1996) 64 FLR 410; [1996] ATPR 41-521; 35 IPR 446; 21 ACSR 635	Federal Court of Australia	Australia - Commonwealth	4 Oct 1996	AustLII		514
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Erven Warnink BV v J Townend & Sons (Hull) Ltd	[1979] AC 731; [1979] 2 All ER 927; (1979) 1A IPR 666; [1979] 3 WLR 68; [1980] RPC 31; [1979] FSR 397		United Kingdom	circa 1979	LexisNexis / Westlaw		383
Con Agra Inc v McCain Foods (Aust) Pty Ltd	(1992) 33 FCR 302	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		365
Peters v R	[1998] HCA 7; (1998) 192 CLR 493; (1998) 151 ALR 51; (1998) 72 ALJR 517; (1998) 96 A Crim R 250; (1998) 38 ATR 142; [1998] 3 Leg Rep C1	High Court of Australia	Australia - Commonwealth	2 Feb 1998	AustLII		326
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd	[1901] UKLawRpAC 20; [1901] AC 217		United Kingdom	20 May 1901	CommonLII		272
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
(1998) 193 CLR 605	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw		174
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
Cadbury Schweppes Pty Ltd v Pub Squash Co Pty Ltd	(1980) 32 ALR 387; [1981] RPC 429; (1980) 2 NSWLR 851		Australia - New South Wales	circa 1980	LexisNexis AU		151
Geraghty v Minter	[1979] HCA 42; (1979) 142 CLR 177; 26 ALR 141; 53 ALJR 638	High Court of Australia	Australia - Commonwealth	circa 1979	AustLII		145
Bacchus Marsh Concentrated Milk Co Ltd (in Liq) v Joseph Nathan & Co Ltd	[1919] HCA 18; (1919) 26 CLR 410	High Court of Australia	Australia - Commonwealth	12 May 1919	AustLII		114
Commissioner of Stamp Duties v Permanent Trustee Co Ltd	(1987) 9 NSWLR 719; (1987) 19 ATR 74		Australia - New South Wales	circa 1987	LexisNexis AU		72
Commonwealth v Reeve	[1949] HCA 22; (1949) 78 CLR 410	High Court of Australia	Australia - Commonwealth	1 Jul 1949	AustLII		68
Commissioners of Inland Revenue v Angus	[1889] UKLawRpKQB 133; (1889) 23 QBD 579	Queen's Bench	United Kingdom	9 Aug 1889	CommonLII		52
Box v Commissioner of Taxation	[1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71	High Court of Australia	Australia - Commonwealth	17 Nov 1952	AustLII		48
FCT v Williamson	[1943] HCA 24; (1943) 67 CLR 561; [1943] ALR 332; 7 ATD 272	High Court of Australia	Australia - Commonwealth	3 Sep 1943	AustLII		39
Commissioner of Taxation v Krakos Investments Pty Ltd	(1995) 61 FCR 489; (1995) 133 ALR 545; 32 ATR 7	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		35
Pinto v Badman	(1891) 8 RPC 181			circa 1891			31
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis		26
Whiteman Smith Motor Co v Chaplin	[1934] 2 KB 35		United Kingdom	circa 1934	LexisNexis / Westlaw		25
Minister for Home and Territories v Lazarus	[1919] HCA 12; (1919) 26 CLR 159; 25 ALR 200	High Court of Australia	Australia - Commonwealth	1 May 1919	AustLII		25
West London Syndicate Ltd v Inland Revenue Comrs	[1898] UKLawRpKQB 154; (1898) 2 QB 507		United Kingdom	9 Aug 1898	CommonLII		24
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		23
Punnett, Ex parte; In re Kitchin	[1880] UKLawRpCh 271; 16 Ch D 226	Court of Chancery	United Kingdom	18 Nov 1880	CommonLII		22
Commissioner of Stamp Duties (NSW) v JV (Crows Nest) Pty Ltd	(1986) 7 NSWLR 529; (1986) 17 ATR 1086		Australia - New South Wales	circa 1986	LexisNexis AU		20
Rosehill Racecourse Co v Commissioner of Stamp Duties (NSW)	[1905] HCA 57; 3 CLR 393	High Court of Australia	Australia - Commonwealth	18 Dec 1905	AustLII		20
Churton v Douglas	70 ER 385		United Kingdom	circa 1905	CommonLII		17
Ranoa Pty Ltd v BP Oil Distribution Ltd	(1989) 91 ALR 251		Australia	circa 1989	LexisNexis AU		14
Metropolitan Bank v St Louis Dispatch Co	149 US 436; 37 L Ed 799; 13 SCt 944	United States Supreme Court	United States	10 May 1893	WorldLII		14
Jacoby v Whitmore	(1883) 49 LT 335		United Kingdom	circa 1883			13
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes	[2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153	Supreme Court of the Northern Territory	Australia - Northern Territory	15 Feb 2007	AustLII		11
Tooth & Co Ltd v Commissioner of Stamp Duties	[1909] NSWStRp 100; (1909) 9 SR (NSW) 652; 26 WN (NSW) 162	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 1909	AustLII		10
Cooper v Metropolitan Board of Works	[1883] UKLawRpCh 252; (1883) 25 Ch D 472	Court of Chancery	United Kingdom	24 Nov 1883	CommonLII		10
Chia v Ireland	[2000] SASC 47	Supreme Court of South Australia	Australia - South Australia	3 Mar 2000	AustLII		9
Phillips v FCT	[1947] HCA 50; (1947) 75 CLR 332; [1948] 1 ALR 50; 8 ATD 297	High Court of Australia	Australia - Commonwealth	12 Dec 1947	AustLII		9
Associated Minerals Consolidated Ltd v FCT	(1994) 27 ATR 542		Australia	circa 1994	Legal Online / Westlaw		4
Re Millar; Burns v ES & A Bank Ltd	(1952) 16 ABC 49		Australia	circa 1952			4
Zeekap (No 56) Pty Ltd v Commissioner of Stamp Duties (Tas)	(1999) 42 ATR 295		Australia	circa 1999	Legal Online / Westlaw		3
TC Distributors (NT) Pty Ltd v Northern Territory of Australia	[2002] NTCA 2; (2002) 11 NTLR 249	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	24 Apr 2002	AustLII		2
Morvic Pty Ltd v Commissioner of State Revenue	(2002) 50 ATR 64		Australia	circa 2002	Legal Online / Westlaw		2
CSRP Apartments Pty Ltd v Workcover Authority of NSW	[2001] NSWCA 12	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Feb 2001	AustLII		2
Commissioner of Taxation v Murry	[1996] FCA 1647; (1996) 68 FCR 156; 149 ALR 56; (1996) 33 ATR 206	Federal Court of Australia	Australia - Commonwealth	25 Jul 1996	AustLII		2
QT95/14 and Commissioner of Taxation	[1995] AATA 335; (1995) 32 ATR 1091	Administrative Appeals Tribunal	Australia	17 Nov 1995	AustLII		2
Re Consolidated Fertilisers Ltd v Commissioner of Taxation	[1990] FCA 436; 98 ALR 550; 21 ATR 1056	Federal Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		2
FCT v Connolly	[1953] HCA 50; 90 CLR 483; 10 ATD 213	High Court of Australia	Australia - Commonwealth	4 Sep 1953	AustLII		2
46 CLR 479	46 CLR 479		Australia - Commonwealth	circa 1990	Legal Online / Westlaw		2
(2008) 11 (3) Tax Specialist 199	(2008) 11 (3) Tax Specialist 199	Tax Specialist		circa 2008			1
Palace Hotel (Hawthorn) Pty Ltd v Commissioner of State Revenue	[2004] VSC 137; 55 ATR 534	Supreme Court of Victoria	Australia - Victoria	23 Apr 2004	AustLII		1
"A Conflict of Duty – A Federal Approach to the Tax Treatment of Goodwill and Other Intangibles"	(2003) 18 Australian Tax Forum 3	Australian Tax Forum	Australia	circa 2003			1
"When is Goodwill not Goodwill? The Accounting and Tax Implications"	(2002) 12 Australian Accounting Review 55	Australian Accounting Review	Australia	circa 2002			1
"Franchise Fixings"	(1996) 31 (6) Taxation in Australia 300	Taxation in Australia	Australia	circa 1996			1
46 CLR 486-488	46 CLR 486-488		Australia - Commonwealth	circa 2002	Legal Online / Westlaw		1
National Australia Bank Ltd v Commissioner of Taxation (Cth)	36 ATR 239		Australia		Legal Online / Westlaw		1
1 Australian Tax Forum 1	1 Australian Tax Forum 1	Australian Tax Forum	Australia				1