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The only intragroup transaction to have occurred since acquisition was on 1 July 2019 when Perth Train Ltd sold plant to Brisbane Train Ltd for

The only intragroup transaction to have occurred since acquisition was on 1 July 2019 when Perth Train Ltd sold plant to Brisbane Train Ltd for $70,000. The plant had originally cost $100,000 and its carrying value in the books of Perth Train Ltd was $90,000 when sold. Remaining useful life was 10 years.

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