000 00748cab a2200265 4500
001 ABS51860
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u47386
041 _aeng
100 _aRatcliffe, J.M.
245 _aIs capital gains tax a voluntary tax?
260 _c1994
350 _a0
490 _aALA Bulletin
_v(14) September 1994, 4-7(4)
520 _aExplains various capital gains tax reliefs and how they work. Also summarises changes over the last two years.
650 _aCAPITAL GAINS TAX
650 _aDEFERRED TAX
650 _aDISPOSAL OF ASSETS
650 _aRELIEF
650 _aRETIREMENT RELIEF
650 _aROLL-OVER RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c29885
_d29885