Shedding light on the CGT main residence exemption.
11 Apr 08 |
WEEKLY TAX BULLETIN
Issue: No 15 2008
It's not every day you find a case on the main residence exemption, let alone one that brings together so many elements of the exemption - from the meaning of "dwelling" to the requirement for the dwelling to qualify as a main residence to the use of the "absence" and "building" concessions and, finally, to the manner of calculating a partial exemption.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.