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Q & A: CGT disposals: the basic timing rule

Published on 01 Dec 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Income Tax Assessment Act 1997 contains specific rules which determine when CGT events occur (Divisions 104 and 109). This month we discuss the 'basic' rule in s 104-10, which is relevant when you dispose of an asset.

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Anthony SMYTH

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