CGT private residence exemption: what counts as residential occupation

CGT private residence exemption: what counts as residential occupation - 1996 - Farm Tax Brief 11(9) October 1996, 72(1) .

Discusses the decision in "Goodwin v Curtis" which considered the question of how much physical occupation is required to make a house a `residence`.


CAPITAL GAINS TAX
OCCUPATION
PERMANENCE
PRIVATE RESIDENCE EXEMPTION