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Comments on Draft Taxation Determination TD 1999/D90

Published on 01 Jan 99 by THE TAX INSTITUTE

Income tax: capital gains: for the purposes of Capital Gains Tax even B1, what is meant by the expression "at the end of an agreement" in section 104-15 of the Income Tax Assessment Act 1999?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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AUSTRALIAN TAXPAYERS ASSOCIATION
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AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS
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TAXATION INSTITUTE OF AUSTRALIA
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