| 000 | 00953cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2945-53 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u37459 | ||
| 041 | _aeng | ||
| 245 | _aCGT: electing which home | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v29 November 1993, 36(1) |
||
| 520 | _a"Griffin (Inspector of Taxes) v Craig-Harvey" CA 24 November 1993. Allowed an appeal by the Crown against the determination by a special commissioner in favour of the taxpayer holding that under Capital Gains Tax Act 1979 s101(5) the two-year period should begin to run from the time when it first became necessary for an inspector to decide which of two or more residences was the main residence. | ||
| 650 | _aCAPITAL GAINS TAX ACT 1979 | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCHARGABLE GAIN | ||
| 650 | _aPRINCIPAL PRIVATE RESIDENCE | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c24208 _d24208 |
||