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

    End of attention

    You are no longer required to lodge a formal lection with the Commissioner to have certain capital gains tax rules apply to you. For example, if you wish to disregard a capital gain made as a result of a compulsory acquisition, you make that choice by not declaring any capital gain in the relevant tax return.

    Last modified: 18 Sep 2009QC 18323