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"The 45 Day Holding Period Rule - the Ultimate Walnut Crusher"   flag 

(1999) 2 (3) Journal of Australian Taxation 121
Laurie, Mark J; Collins, Liam; Murton, John
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177EA
Income Tax Assessment Act 1997 (Cth) s6.5

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