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Tag: Nick Gangemi

Australian Tax Review update: Vol 53 Pt 2

By journalalerts on July 11, 2024

Posted In:  Australian Tax Review (AT Rev)  Tagged:   “excess value” of a business   “going concern value” of a business   Base Erosion and Profit Shifting (BEPS) projects   Brett Bondfield   Domestic Preferential Tax Regimes   Graeme S Cooper   harmful tax competition   International Tax   Michael Dirkis   Neil Brooks   Nick Gangemi   OECD   Rick Krever   the business of goodwill   Tribute to Rick Krever 

Australian Tax Review update: Vol 51 Pt 4

By journalalerts on March 9, 2023

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Bifurcated Tangible Asset Depreciation Regime   Brett Freudenberg   Christina Allen   COVID-19 measures   custom concept of goodwill   determining a worker’s status as an employee or independent contractor   excess value concept of goodwill   goodwill   implications of goodwill in taxation   intellectual property and commercial   legal concept of goodwill   Nick Gangemi   privilege concept of goodwill   small business depreciation concessions   tax and regulatory compliance   United Kingdom   worker status 

Australian Tax Review update: August 2015

By journals.team on August 11, 2015

Posted In:  Australian Tax Review (AT Rev)  Tagged:   antiavoidance rules capture   AT Rev   ATS Pacific Pty Ltd v FCT   attributed trust gains   case notes   FCT v Unit Trend Services Pty Ltd   GST   GST Act   income tax rules   international taxation   Jared Clements   Kathrin Bain   Lighthouse Financial Advisers (Townsville) Pty Ltd v FCT   Mark Brabazon SC   Matthew Plint   Nick Gangemi   stamp duty avoidance 
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