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The capital proceeds from a CGT event are the total of: he money plus the market value of other property the taxpayer is entitled to
The "capital proceeds" from a CGT event are the total of:
he money plus the market value of other property the taxpayer is entitled to receive;
the objective value of any property the taxpayer is entitled to receive;
the profit from the sale of the capital asset;
the value to the taxpayer of any money and other property they are entitled to receive.
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