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Have you made your `kink test` election?

Baird, A.

Have you made your `kink test` election? - 1991 - Country Landowner March 1991, 32(1) .

Describes the " kink testing " method for working out CGT computations when disposing of land acquired before 31 March 1982. Gives examples.

Subjects--Topical Terms:
CAPITAL GAINS TAX

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