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Tax Tips: Shares & trusts interests - discount capital gain concession

Published on 01 Sep 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The disposal of a share or an interest in a trust (typically a unit in a unit trust) can raise a variety of CGT issues. For example, issues can arise whether a share or a trust interest is an active asset for the purpose of applying the CGT small business concessions.

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TAXWRITE SERVICES

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