Under s 9BA of the Taxation (Administration) Act 1978 (NT), the apportionment of goodwill of a business carried on in the Territory and elsewhere is to be determined by reference to the proportion of the business undertaking carried on in the Territory, not by reference to where the goodwill is geographically situated. Revenue-based apportionment (Territory 'out' revenue as a proportion of total Australian revenue) is an appropriate methodology where profit figures by branch location are not available. The passing-off cases locating goodwill where the attractive force operates do not govern the statutory apportionment question.
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