000 00814cab a2200265 4500
001 ABS50053
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u73876
041 _aeng
100 _aNewth, J.T.
245 _aRetiring too slowly
260 _c1994
350 _a0
490 _aTaxation
_v13293436) 13 January 1994, 304-305(2)
520 _aDiscusses the case "Pepper v Daffurn" (Abs49080) which considered whether retirement relief can be claimed following the sale of part of farm buildings.
650 _aCAPITAL GAINS TAX
650 _aCATTLE YARD
650 _aFARMING BUSINESS
650 _aFINANCE ACT 1985 S69(1)
650 _aRETIREMENT RELIEF
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992 S163
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c46628
_d46628