You are the registered tax agent and accountant for a number of clients.

The following transactions were engaged in by the relevant clients. You are engaged to act for all parties involved in these transactions.

Your task is to identify and explain the relevant CGT events triggered by these transactions and quantify the exact net capital gain or loss that arises in each instance for the respective clients:

1. Bill Meares is a shareholder of Grey Pty Ltd and has received an interim distribution from that company's liquidator before final liquidation. This amount is not a dividend and was actually received eight months before the company was finally deregistered and dissolved.

2. Jill Meares, the wife of Bill Meares is also a shareholder of Grey Pty Ltd having originally acquired her $1000 shares for $5,000 ten years ago. She did not receive and interim distribution prior to final liquidation but now on final liquidation of Grey Pty Ltd, Jill receives from the liquidator a capital sum 01020,000 that is not a dividend.

3. Trucks Pty LtdY paid its financial controller John Harris $100,000 to bind John not to work for another company for three years even if he resigns from his job with Trucks Pty Ltd.

4. On 12 June 2015, Robert Adams receives $20,000 for granting Simon Base an option to buy a block of land by 12 August 2015. On 10 July 2015, Simon exercises that option and pays Robert $300,000 for the land.

5. Jack Wells, a land lord received a lump sum of $20,000 on granting a lease to Bob Wakes to occupy, as tenant, a rental property that Jack owns.