TR 95/3PW - Partial Withdrawal
Income tax: capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties
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FOI status:may be released
Notice of Withdrawal
The paragraphs are withdrawn to the extent that they are inconsistent with paragraphs 31 to 35 (dealing with capital gains and goodwill of a business) of Taxation Ruling TR 1999/16, which are more favourable to taxpayers.
Commissioner of Taxation
24 November 1999
NO NAT 99/15852-2