000 00754cab a2200241 4500
001 ABS41486
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u30496
041 _aeng
100 _aNewth, J.T.
245 _aResidential accommodation
260 _c1989
350 _a0
490 _aTaxation
_v123(3219) 28 September 1989, 762-763(2)
520 _aThe decision in Owen v Elliott , ChD 25 November 1988, WB2448-47, clarified the position of taxpayers who use private residences as guest houses .
650 _aCAPITAL GAINS TAX ACT 1979 S101
650 _aCAPITAL GAINS TAX ACT 1979 S102
650 _aFINANCE ACT 1980 S80
650 _aHOLIDAY LETTINGS
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c20562
_d20562