000 00654cab a2200229 4500
001 ABS42457
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u36961
041 _aeng
100 _aWallis, T.
245 _aRoll-over relief
260 _c1990
350 _a0
490 _aTaxation
_v124(3242) 15 March 1990, 659-664(6)
520 _aTwo articles examining roll-over relief for capital gains tax which defers liability to the tax rather than giving exemption.
650 _aCAPITAL GAINS TAX ACT 1979
650 _aFINANCE ACT 1965
690 _aTAXATION
700 _aGunn, M.
942 _n0
948 _c04/03/1997
999 _c23920
_d23920