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The ATO has advised that it is undertaking research to understand community and tax agent attitudes, perceptions and behaviours in relation to CGT. This research is being conducted on behalf of the ATO by an external research organisation, Chant Link & Associates. All research responses are confidential and neither individuals nor practices are identified in the report provided to the ATO. Participation is voluntary. Micro business owners, individuals and tax intermediaries will be contacted by Chant Link & Associates for a face to face interview during May 2009.

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