Where goodwill of a business is spread over a substantial geographic area and relates to a single business, it is not susceptible to being apportioned among different locations for stamp duty purposes. Under s 9BA of the Taxation (Administration) Act (NT), the appropriate approach is to determine the portion of goodwill related to the business undertaking carried on in the Territory, and a revenue-based apportionment method is acceptable where profit figures are unavailable. The fact that a business has overseas customers and goodwill situated overseas does not require exclusion of overseas-sourced revenue from the apportionment calculation where the attractive force of the business is located in the Territory.
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