Proposals for the reform of the taxation of goodwill in Australia / [by] Michael Walpole.

Sydney : Australian Tax Research Foundation, 2009.

67340

Taxation -- Law and legislation -- Australia.

1. Introduction

2. Potential beyond the dreams of avarice

3. Taxing "Scotch Mist" : how we currently tax goodwill in Australia

4. Goodwill hunting : the meaning of goodwill

5. A comedy of errors : criticisms of domestic taxation of goodwill in Australia

6. The unseen problem : criticisms of the application of the international tax rules to goodwill

7. Finding a sword amongst the dreams : options for the tax treatment of goodwill.

9780980401783

v, 268 p.