EV 1052124943882currentnon-binding advice

CGT - exemptions The Commissioner made a private ruling confirming that the goodwill of a company as at the date of the ruling was the same asset that existed on 19 September 1985. The goodwill of the company is therefore treated as having been acquired on or before 19 September 1985 for the purpose of subsection 104-230(2) of the Income Tax Assessment Act 1997 .

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

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