CG18000+ - CAPITAL GAINS MANUAL: Contents


INTRODUCTION AND COMPUTATION

Annual exempt amount

Introduction


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Annual exempt amount: general

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Annual exempt amount: general

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Annual exempt amount: general

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Annual exempt amount: general

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Annual exempt amount: qualifying persons: the main exemption

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Annual exempt amount: qualifying persons: the trust exemption

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Annual exempt amount: annual exempt amounts

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Annual exempt amount: losses

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Annual exempt amount: taxable amount: losses 1998-99 onwards

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Annual exempt amount: taxable amount: losses 1998-99 onwards

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Annual exempt amount: taxable amount: cases involving losses and attributed gains: 1998-99 onwards

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Annual exempt amount 1998-99 onwards: losses of other years and attributed gains