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  • Capital gains tax provisions and plant



    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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    Plant eligible for depreciation is no longer included in the CGT regime. A capital gain or loss you make from a CGT event involving plant, and which happened after 11.45 am on 21 September 1999, is disregarded for capital gains tax purposes. Other income tax provisions apply.

    Last modified: 18 Sep 2009QC 18323