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17 Feb 11 CGT relief for transformation of water rights - administrative treatment

Tax Laws Amendment (2010 Measures No 4) Act 2010 received Royal Assent on 7 December 2010. Schedule 2 of the Act makes technical amendments to ITAA 1997 in relation to the CGT relief for transformation of water rights. The changes have retrospective effect and the ATO has now advised the administrative treatment that it will apply to returns of affected taxpayers.

 


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