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Client Information Newsletter - October

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02 October 2019

CGT when spouses have different main residences

It can sometimes be the case that spouses have different main residences at the same time. When this occurs, special CGT rules
apply to in effect provide only one CGT main residence exemption over this period. However, important decisions and choices may need to be made
to optimise the tax outcome in this case (or avoid an adverse outcome).

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