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  • Other exemptions



    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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    • Any capital loss you make on the expiry, forfeiture, surrender or assignment of a lease is disregarded if the lease is not used solely or mainly for the purpose of producing assessable income.
    • Any capital gain you make may also be reduced if, because of a CGT event, an amount has been included in your assessable income other than as a capital gain.
    Last modified: 18 Sep 2009QC 18323