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Guide to capital gains tax 2004-05

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Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Introduction

This guide will help you work out whether any of the assets you own (or may own in the future), and any events that happen to you are subject to capital gains tax (CGT). Where they are, it tells you how to work out your capital gain or capital loss. It also covers what records you need to keep.

Sections within Introduction

Last Modified: Sunday, 1 October 2006

Table of contents
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About this guide
Introduction
What’s new
Part A - About capital gains tax
Part B - Completing the capital gains section of your tax return
Part C - Instructions for companies, trusts and funds (entities)
Appendixes
Definitions
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