Tax Tips: CGT Marriage breakdown rollover relief
Source: Taxation In Australia Journal Article
Published Date: 1 Jul 2005
From their inception, the CGT provisions have contained rollover relief that applies in the context of a marriage breakdown. This rollover relief was originally provided for in s 160ZZM ITAA 1936 and is now provided for by Subdiv 126-A ITAA 1997.
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- Published By: Taxwrite Services
- Published On:1 Jul 2005
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