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CGT main residence exemption: beauty and truth?

Publication date: 18 Jul 06 | Source: WEEKLY TAX BULLETIN

Issue: No. 29 2006

Pages: pp.1140-42


Notwithstanding its apparent complexity, there is an elegant logic and beauty about the underlying conceptual design of the CGT main residence exemption provisions contained in Subdiv 118-B of the ITAA 1997.

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