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Title
Extension of capital gains tax
Author(s)
Allen, Peter
Vol [Iss]
13 [2]
Pagination
Explanatory Memorandum20
Abstract
Practitioners should note that CGT may apply to the disposal of an asset which is not property.
Subject(s)
Law and legislation - Commonwealth
Record Number
106
Accession Date
4/11/1997
Section
Open Court
Cases Referred To
Hepples v FCT No. 2 [1992] 173 CLR 492