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  1. C

    Deferred Capital Gains

    Hi, If your business trades in prop then the CGT concession becomes irrelevant because the properties are classed as stock and therefore no CGT is applicable. Kirstine is right. It then simply becomes a matter of being taxed on the profits as income for that year or carrying over the losses...
  2. C

    Deferred Capital Gains

    Hi, To my knowledge no such thing exists in Australia for individuals. There is a CGT concession for businesses that dispose of one asset to buy another. So this might be another benefit of buying IP's as a business? Looking into things further it seems that IP's bought as a business would...
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