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  • Life and remainder interests



    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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    There may be CGT consequences on the creation, surrender, expiry or disposal of a life interest or remainder interest.

    For an explanation of these, see Taxation Ruling TR 2006/14 – Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests.

      Last modified: 01 Sep 2014QC 39804