Because of his wife's ill health, Brian sold his gift shop and family home in Victoria and moved to WA on 20 June this year. Brian had acquired the vacant premises 10 years ago for $750,000 and established a business on that date. He sold the business on 20 May this year for a net consideration of $1,880,000. This was made up as follows: Goodwill $440,000 Trading Stock $60,000 Fittings $120,000 Shop and land $1,360,000 Less debt secured over stock and fittings ($100,000) n addition, Brian received a further $20,000 for signing a contract not to open another business within a 10 km radium for the next five years. The turnover of the shop for the previous financial year was $450,000. Brian's home is valued at $1.8m. He also has a 45% nterest in a property development company which has assets of $5.4m. His wife also has a 5% interest in that company. The turnover of the property development company last year was $1.2m. Advise Brian of the tax consequences arising from the sale