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  • Errors in paper copy



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

    End of attention

    In August 2003, two errors were identified in this publication. The first can be found on page 9 of the print publication under the heading Exception you can read the corrected text at Exceptions. There are also errors in the 'Leonard' example on page 78 of the print publication: read the corrected example at Example: Indexation and CGT discount.

    Two further errors were identified in December 2003. On page 51 of the print publication, under the heading Main residence, the print publication lists three characteristics which are required if a home is to be exempt from the capital gains tax regime, separated by the word 'or' instead of the word 'and': read the correct list of points at Main residence. The example of Aldo's home on page 68 has also been corrected, see Example: Continuing main residence status.

    In February 2004 information on page 31 of the print publication under the heading Demergers was replaced, you can read the updated version at Demergers.

    Last modified: 25 Feb 2020QC 27448