000 00715cab a2200241 4500
001 ABS53663
008 090401t xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u5720
041 _aeng
245 _aRound one to the revenue
350 _a0
490 _aTaxation
_v135(3522) 652-656(4)
520 _aDiscusses "Cottle v Coldicott" which concerned the treatment of a milk quota sale for capital gains tax purposes. Refers to other relevant case law.
650 _aCAPITAL GAINS TAX ACT 1979
650 _aCAPITAL GAINS TAX
650 _aCOTTLE V COLDICOTT
650 _aMILK QUOTAS
650 _aPART DISPOSAL
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c3411
_d3411