Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 152.220

You may choose not to apply this Subdivision

                   You may choose not to apply the reduction mentioned in section 152- 205 to a particular * capital gain.

Note:          Making this choice might allow a company or trust to make larger tax-free payments under the small business retirement exemption: see section 152- 325.

Guide to Subdivision 152-D



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