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How to Mend a Broken Hart - a CGT Rainbow?

Publication date: 17 Sep 04 | Source: CAPITAL GAINS TAX BULLETIN

Issue: No 2, 2004

Pages: pp. 33 - 35

The Hart case raises the question - can the disallowed interest now be included in the cost base of the investment property as a 'non-capital cost of ownership' of the asset?

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