000 00732cab a2200229 4500
001 ABS56418
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u23460
041 _aeng
245 _aCGT private residence exemption: what counts as residential occupation
260 _c1996
350 _a0
490 _aFarm Tax Brief
_v11(9) October 1996, 72(1)
520 _aDiscusses the decision in "Goodwin v Curtis" which considered the question of how much physical occupation is required to make a house a `residence`.
650 _aCAPITAL GAINS TAX
650 _aOCCUPATION
650 _aPERMANENCE
650 _aPRIVATE RESIDENCE EXEMPTION
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c15678
_d15678