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  • Consequences of choosing the exemption



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

    End of attention

    If you choose this exemption, you disregard the amount of the capital gain you have chosen as the CGT exempt amount.

    The amount of any capital gain that exceeds the CGT exempt amount does not qualify for this exemption.

    Last modified: 30 Jun 2009QC 27964