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QB 17/02
Issued
30 Mar 2017

Income tax - date of acquisition of land, and start date for 2-year bright-line test

QB 17/02 discusses when land is acquired under s CB 15B and when the 2-year period for the bright-line test begins.

Replaced by QB 25/10 and QB 25/11 for disposals on or after 1 July 2024.