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Shedding light on the CGT main residence exemption.

Publication date: 11 Apr 08 | Source: WEEKLY TAX BULLETIN

Issue: No 15 2008

Pages: pp.466-467

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.

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