000			00934cab a2200337 4500
001			ABS49407
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u71117
041			_aeng
100			_aWilcock, M.
245			_aRetirement relief and milk quotas
260			_c1993
350			_a0
490			_aFarm Tax Brief _v8(8) August/September 1993, 61-62(2)
520			_aDiscusses recent case law on retirement relief for milk quotas on capital gains tax.
650			_aATKINSON V DANCER
650			_aCAPITAL GAINS TAX ACT 1992 S163
650			_aCAPITAL GAINS TAX
650			_aCASE LAW
650			_aINTERFERENCE TEST
650			_aMANNION V JOHNSTON
650			_aMCGREGOR V ADCOCK
650			_aMILK QUOTAS
650			_aPEPPER V DAFFURN
650			_aRETIREMENT RELIEF
650			_aTAX RELIEF
690			_aRURAL PRACTICE
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c44800 _d44800