Goodwill at the crossroads
Article Abstract:
The legal concept, as opposed to the accounting concept, of goodwill has been brought to attention by two recent Australian tax cases. The accounting concept is controversial, but some light can be shed by considering the current legal concept. It is argued that courts should adopt the accounting concept, insofar as it differs from the legal one. Law has considered goodwill in the context of tax law and now is trying to define it for capital gains tax.
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 1997
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The net is nicer
Article Abstract:
This article presents information on buying books through the internet in Australia. Relevant details include a comparison of services available from online bookshops, the anticipated effect of a new sales tax on books due to be imposed in July 2000, and a list of web sites where books can be found.
Publication Name: The Bulletin with Newsweek
Subject: News, opinion and commentary
ISSN: 1440-7485
Year: 1999
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P.M. confidential
Article Abstract:
Most single people attend parties primarily to get to know another person in the hopes of establishing a relationship. An unmarried person circulates and talks to an interested individual, assessing that person and if found interesting, would try to nurture a lasting relationship.
Publication Name: Mademoiselle
Subject: General interest
ISSN: 0024-9394
Year: 1998
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