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  • Exceptions to the special rule



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

    End of attention

    Any capital gain or loss is not disregarded if a post-CGT asset owned at the time you die:

    • passes from you
      • to a tax advantaged entity or
      • to a non-resident or
    • is transferred from your legal personal representative to an entity that is not a beneficiary.
    Last modified: 18 Sep 2009QC 18323