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Edited version of your private ruling
Authorisation Number: 1012545903675
Ruling
Subject: Application of subsection 40-880(6) of the Income Tax Assessment Act 1997
The Commissioner was asked to rule on the following:
Question
Is the payment of an amount incurred to preserve, but not enhance, the value of the goodwill for the purposes of subsection 40-880(6) of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
No.