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Minerals: a non-agricultural resource for the farmer

Minerals: a non-agricultural resource for the farmer - 1990 - Farm Tax Brief 5(5) May 1990, 39-40(2) .

Describes the taxation implications of exploiting mineral rights of farmland .

Subjects--Topical Terms:
CAPITAL GAINS TAX
MINERAL ROYALTIES
TAXES ACT 1988 S122
VALUE ADDED TAX

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