The latest Part of the Australian Tax Review includes the following articles: “What is taxable Australian real property” – Michael Rigby; and “A re-evaluation of Murry’s Case (1998) from a valuation perspective” – Dr Hung Chu. There is also an Editorial; and Book Review on “The Rise of the Value-Added Tax” by Kathryn James – reviewed by Richard Krever.
The latest Part of the Australian Business Law Review includes the following articles: “Investigating the goodwill issue in franchising: An exploratory analysis” – Maurice Roussety, Lorelle Frazer and Evan Douglas; “Registration errors, priority rules and the policy behind the PPSA: In pursuit of certainty or fairness?” – Linda Widdup; “Misleading premium claims” – Stephen Corones; and “Forensic accounting: Professional regulation of a multi-disciplinary field” – Jeanette Van Akkeren, Sherrena Buckby and Julie-Anne Tarr. Also in this Part are the following sections: Competition Law and Market Regulation: “Recent successes for the Australian Competition and Consumer Commission” – Robert Baxt AO; Company Law and Securities: “Assessing the capabilities of the Australian Securities and Investments Commission and other issues” – Robert Baxt AO.
By Ian Tregoning. This article examines the meaning and nature of goodwill in several tax contexts. It examines the concept of goodwill as it relates to the relevant areas of tax legislation, rather than examining these areas of legislation themselves.