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The CGT discount and the small business concessions.

Publication date: 01 Jan 08 | Source: INTAX

Issue: Dec07/Jan08

Pages: pp.10-11

Abstract:
Capital gains reinstated under CGT events J5 and J6 are not entitled to the CGT discount. The gain which is subject to Subdiv 152-E rollover, and which may be reinstated under CGT events J5 or J6, is the gain that remains after the original application of the discount.

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Kirk WILSON
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