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Following recent changes to the capital gains tax liability treatment of foreign residents in Tax Laws Amendment (2006 Measures No. 4) 2006 (see 2006 TAXVINE No 23(13)(23 June 2006) and No 48(12)(15 December 2006)), the ATO has prepared a fact sheet summarising these changes and explaining their application. For a copy of this fact sheet go here .

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