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TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Spencer v Commonwealth	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
Boland v Yates Property Corporation Pty Ltd	[1999] HCA 64; (1999) 167 ALR 575; (1999) 74 ALJR 209; [2000] Aust Torts Reports 81-538; [2000] ANZ Conv R 191; (1999) 20 Leg Rep 19	High Court of Australia	Australia - Commonwealth	9 Dec 1999	AustLII		339
FCT v Murry	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw		174
Inland Revenue Commissioners v Clay	[1914] UKLawRpKQB 141; [1914] 3 KB 466; [1914-15] All ER 882; (1915) 52 ScotLR 414		United Kingdom - Scotland	10 Jun 1914	CommonLII		83
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		81
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		80
Collis v FCT	(1996) 33 ATR 438		Australia	circa 1996	Legal Online / Westlaw		50
Capricorn Diamonds Investments Pty Ltd v Catto	[2002] VSC 105; (2002) 5 VR 61; (2002) 168 FLR 146; (2002) 41 ACSR 376; (2002) 20 ACLC 931	Supreme Court of Victoria	Australia - Victoria	10 Apr 2002	AustLII		35
Brisbane Water County Council v Commissioner of Stamp Duties (NSW)	[1979] 1 NSWLR 320; (1979) 9 ATR 576		Australia - New South Wales	circa 1979	LexisNexis AU		14
Hustlers Pty Ltd & Robert Reid Pty Ltd v Valuer-General	(1967) 14 LGRA 269; [1967] 2 NSWR 760		Australia - New South Wales	circa 1967			14
Bopark Building (No 8) Pty Ltd v Minister for Lands	(1968) 70 SR (NSW) 336; [1968] 3 NSWR 183	Supreme Court of New South Wales	Australia - New South Wales	circa 1968			9
Penner v Green, Commissioner of Land Tax (Victoria)	[1980] VicRp 16; [1980] VR 136; [1979] AEGR 71		Australia - Victoria	25 Jul 1979	AustLII		7
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 Bond Law Review 114	Bond Law Review	Australia	circa 1996	Australia / Informit		5
Pty Ltd v Minister for Lands	(1968) 70 SR (NSW) 366	Supreme Court of New South Wales	Australia - New South Wales	circa 1968			2