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Trusts in transition: trusts and the new CGT concessions

Published on 01 May 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

the Government has now indicated that trusts will only be entitled to the capital gains tax discount arising under s 102-3 of the ITAA 97 where the asset giving rise to the capital gain was acquired before on or before 23 December 1999. This article sets out the rules for trusts.

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Peter SLEGERS
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