000 00622cab a2200217 4500
001 ABS42458
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u36966
041 _aeng
100 _aRankin, J.
245 4 _aThe rollover anomaly
260 _c1990
350 _a0
490 _aFarmland Market
_v(33) February 1990, 8-10(3)
520 _aDescribes the problems that arise when land assets employed for capital gains tax roll-over relief receive planning consent for change of use .
650 _aFARMLAND
650 _aVALUES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c23924
_d23924