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Ten CGT anomalies

Published on 20 Nov 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses anomalies in CGT, with a focus on: tracing rules in order to satisfy the continuity of ownership test, 50% capital gains concessions, reconciling the ownership rules for CGT purposes and the uniform capital allowances regime, rollovers.

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Amanda BARR


 
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