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"The Cat, the Dog, the Rat and the Rabbit': Identifying and Valuing 'Goodwill' after FCT v Murry"   flag 

(1999) 2 (4) Journal of Australian Taxation 212
Mroczkowski, Primrose
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s25.5

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Capital Gains Tax" (1999) 28 Australian Tax Review 57 Australian Tax Review Australia circa 1999 Legal Online / Informit flag 1
"Goodwill: now you see it, now you don't" (1996) 25 Australian Tax Review 169 Australian Tax Review Australia circa 1996 Legal Online / Informit flag 3
"The nature of goodwill" (1995) 24 Australian Tax Review 31 Australian Tax Review Australia circa 1995 Legal Online / Informit flag 4
Hill v Fearis [1901] 1 Ch 466 Court of Chancery United Kingdom circa 1901 LexisNexis / Westlaw flag 1
Punnett, Ex parte; In re Kitchin [1880] UKLawRpCh 271; 16 Ch D 226 Court of Chancery United Kingdom 18 Nov 1880 CommonLII flag 22
Ginesi v Cooper & Co [1880] UKLawRpCh 70; 14 Ch D 596 Court of Chancery United Kingdom 5 Mar 1880 CommonLII flag 9
Ginesi 14 Ch D 569 Court of Chancery United Kingdom LexisNexis / Westlaw flag 1
ConAgra Inc v McCain Foods (Aust) Pty Ltd [1992] FCA 159; 106 ALR 465; (1992) 23 IPR 193; [1992] AIPC 90-892; [1992] ASC 56-159; [1992] ATPR (Digest) 46-095; (1992) 33 FCR 302 Federal Court of Australia Australia - Commonwealth 14 Apr 1992 AustLII flag 459
ConAgra Inc v McCain Foods (Aust) Pty Ltd (1992) 33 FCR 302; 106 ALR 465 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 365
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 454
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 flag 145
W & A Gilbey Ltd v Continental Liqueurs Pty Ltd [1960] HCA 21; (1960) 103 CLR 406 High Court of Australia Australia - Commonwealth 22 Apr 1960 AustLII flag 12
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 62
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 flag 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 flag 39
Turner v General Motors (Australia) Pty Ltd [1929] HCA 22; (1929) 42 CLR 352 High Court of Australia Australia - Commonwealth 7 Oct 1929 AustLII flag 59
Daniell v FCT [1928] HCA 17; 42 CLR 296 High Court of Australia Australia - Commonwealth 30 Jul 1928 AustLII flag 12
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 flag 114
National Provincial Bank Ltd v Ainsworth [1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1 House of Lords United Kingdom 13 May 1965 BAILII flag 224
Ricket v The Metropolitan Railway Co [1864] EngR 383; 2 HL 175; 34 LJQB 257; (1864) 5 B & S 149; 122 ER 787; 1 Esp 148 Kings Bench United Kingdom 16 May 1867 CommonLII flag 64
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
West London Syndicate Ltd v Inland Revenue Comrs [1898] UKLawRpKQB 154; (1898) 2 QB 507 United Kingdom 9 Aug 1898 CommonLII flag 24
Whiteman Smith Motor Co v Chaplin [1934] 2 KB 35 United Kingdom circa 1934 LexisNexis / Westlaw flag 25
Trego v Hunt [1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442 United Kingdom 20 Feb 1895 CommonLII flag 127
Churton v Douglas 70 ER 385 United Kingdom circa 1954 CommonLII flag 17
Haberle Crystal Springs Brewing Co v Clarke 30 F2d 219 United States circa 1954 Westlaw flag 6
Cruttwell v Lye [1810] EngR 542; 17 Ves 335; 34 ER 129; (1810) 17 Ves Jr 335; 1 Rose 123 United Kingdom circa 1954 CommonLII flag
Burberrys v J C Cording & Co Ltd (1909) 26 RPC 693; (1908-9) 25 TLR 576 United Kingdom circa 1908 LexisNexis flag 53
Milirrpum v Nabalco Pty Ltd [1972-73] ALR 65; (1971) 17 FLR 141 Australia circa 1972 LexisNexis AU flag 415
Kirby v Thorn EMI (1987) 60 Tax Cas 519; [1987] BTC 462 United Kingdom circa 1987 flag 5

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