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Results 1 - 1 from 1 for cgt provisions in 0.021 sec.
Tax Incentives for Conservation
CGT provisions will apply as if it were a sale or gift of the land. The tax deduction will be available from 1 July 2002, whereas the new CGT provisions have ... deduction for granting a conservation covenant, the CGT provisions (below) will apply. Capital Gains Tax changes The CGT provisions have been changed in relation to conservation covenants. The CGT treatment applies where a landowner: ...
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