State Tax Developments
Business asset: NSW
12.12.2008
A recent decision of Barrett J has considered the interpretation and operation of the “business asset” category of dutiable property under the Duties Act 1997 (NSW) (Gloria Jean’s Coffees International Pty Ltd v CCSR (NSW) [2008 NSWSC 1327). Particular issues considered were the meaning of “goodwill”, the meaning of the “sale” of goods or services or goods and services and whether any such sale had been made to a NSW customer of the business during the previous 12 months.
