Commissioner of Taxation (Cth) v Murry
193 CLR 605Between: Commissioner of Taxation (Cth) -Appellant
And: Judith Stella Murry -Respondent
Judges:
Gaudron J
McHugh J
Gummow J
Kirby J
Hayne J
Subject References:
INCOME TAX
Capital gains
Exemptions
Goodwill
Disposal of taxi licence and shares
Whether disposal of a 'business' that 'includes, or includes an interest in, goodwill of the business'
Nature of goodwill
Sources of goodwill
Value of goodwill
-asset
-goodwill
Legislative References:
Income Tax Assessment Act 1936 (Cth) - Pt IIIA; s 160A; s 160ZZR
Judgment date: 16 June 1998
ORDER
1. Appeal allowed.
2. The appellant pay the respondent's costs in this Court and in the Federal Court of Australia.
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