Private ruling: CGT - exemptions
Date of advice: 9 June 2023
Published: 7 August 2023

Ruling: 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 .