000 00660cab a2200229 4500
001 ABS49405
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u71109
041 _aeng
245 _aCGT - the pre-1982 hang-over
260 _c1993
350 _a0
490 _aFarm Tax Brief
_v8(8) August/September 1993, 59-61(2)
520 _aExamines how to deal with capital gains tax on disposal of assets acquired before 1982.
650 _aASSETS DISPOSAL
650 _aCAPITAL GAINS TAX
650 _aRE-BASING
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992 S35(3)
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c44796
_d44796