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Taxation Determination TD 2001/D7: Income tax: capital gains

Published on 11 Sep 01 by THE TAX INSTITUTE

Draft Taxation Determination TD 2001/D7 should acknowledge that there is an argument to the effect that a renunciation or disclaimer operates retroactively so that the taxpayer is treated as if he or she never enjoyed the interest in the first place (and thus leads to no disposition).


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