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Trusts in transition: trusts and the new CGT concessions
Non Member Price: $28.00
Published on 01 May 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
the Government has now indicated that trusts will only be entitled to the capital gains tax discount arising under s 102-3 of the ITAA 97 where the asset giving rise to the capital gain was acquired before on or before 23 December 1999. This article sets out the rules for trusts.
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Peter SLEGERS
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