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