Capital Gains Tax (CGT) Miscellaneous 2014

Tax tips: One dash three

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2014


If a provision of the ITAA97 had its origin in the ITAA36, reference to the ITAA36 provision may be permitted by s 1-3 (one dash three) ITAA97. This article considers the adjacent land provision in the CGT main residence exemption in light of s 1-3 ITAA97.

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  • Published By: Taxcounsel
  • Published On:1 Jun 2014

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Capital Gains Tax (CGT) Miscellaneous 2014

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