Income tax: capital gains: how is the 'exempt' component of a capital gain that arises on the disposal of goodwill treated when distributed to shareholders by a liquidator in the course of winding up a company?
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FOI status:may be releasedFOI number: I 1016124
Notice of Withdrawal
Commissioner of Taxation
13 June 2001
NO CGT Cell (CGDTLiq 5); NAT 94/8637-2
disposal of assets
exemption of gains and losses