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BR Pub 00/05
14 Jun 2000
1 July 2000 to 30 June 2003.

Associated persons test - timing in relation to gross income derived from the sale or other disposition of land

Ruling BR Pub 00/05 discusses timing of the associated persons test for gross income derived from sale or other disposition of land. Applies Jul 2000 to Jun 2003.

Current status
Reissued as BR Pub 03/05