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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.

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We are committed to providing you with guidance you can rely on. If you feel this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us.

We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for a more recent version on our website at ato.gov.au or contact us.

This publication was current at May 2008.