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The Taxpayers' Guide 2013 - 2014, 25th Edition by Taxpayers Australia

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16.000   INVESTMENTS

Investors must consider a range of tax laws dealing with income, assets and deductions. This chapter is designed to provide a general summary of the relevant tax issues that should be considered when investing in various asset categories.

16.100   Revenue or capital

Investment returns are assessable either on revenue or capital account. The distinction between revenue and capital is not always ...

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