Explanatory Material

Updated Explanatory Material on Chapter 19 (capital gains tax – now called ‘investment asset treatment’) (17 September 2001) — [PDF 54KB | RTF 107KB]

Explanatory Material Version 2 (6 July 2001) — [PDF 400KB | RTF 1.7MB]

Explanatory Material Version 2 (6 July 2001) in mark-up mode showing changes made to Version 1 of the Explanatory Material — [PDF 130KB | RTF 694KB]

Explanatory Material Version 1 (30 May 2001) — [PDF 400KB | RTF 1.7MB]