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The CGT rewrite: general principles of the rewrite

Published on 02 Apr 98 by THE TAX INSTITUTE

Topics covered include: Deeming approach v CGT events; Structure of the new provisions; Small "p" policy changes.

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This was presented at Capital Gains Tax Intensive Retreat .

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Implications for Small Business

Author(s):  Gordon S COOPER

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General Principals of the Rewrite

Author(s):  Geoff PETERSSON

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