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  • Step 3 - Exclusion of proceeds from certain asset disposals



    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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    Amounts that arise from asset disposals are excluded from the gross revenue. However, this exclusion does not extend to disposals of trading stock. Amounts included in gross revenue from currency exchange rate fluctuations and commodity investments are also excluded.

    Last modified: 05 Dec 2006QC 17522