000 00730cam a2200217 4500
001 ABS62806
008 000000n2000 000 0 eng u
035 _a(Sirsi) u108109
245 _aCGT private residence exemption - extent of garden or grounds
260 _c2000
490 _aFarm Tax Brief
_v15(8) August 2000, 61-63(3)
520 _aConsiders whether CGT private residence exemption extends to gardens or grounds over 0.5 hectares. Uses case law to demonstrate how the courts have dealt with this issue.
590 _aABS
650 _aCAPITAL GAINS TAX
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aGARDENS
650 _aPERMITTED AREA
650 _aENJOYMENT
690 _aTAXATION
942 _n0
999 _c64575
_d64575