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The ATO has published a factsheet alerting taxpayers to the changes to the margin scheme made by Tax Laws Amendment (2008 Measures No 5) Act 2008, which received Royal Assent on 9 December 2008. This Act changed the way the margin scheme works when a taxpayer sells property they acquired as any of the following:

  • as part of a GST-free going concern
  • as a GST-free farm land
  • as an associate for no payment.
For a copy of the factsheet, go here.

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