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  • Capital gains deemed subject to tax



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

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    Broadly, a gain will be taken to be subject to tax in a listed country if the gain was not subject to tax because of a rollover provision of a kind specified in the regulations. Rollover relief provides for the deferral of tax on a capital profit arising from the disposal of an asset.

    Last modified: 05 Dec 2006QC 17522