Published on 01 Jun 14
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
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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01 October 2016