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In addition, the Australian Taxation Office (ATO) has designed the guide to capital gains and GLHK CDIs remain as separate assets for Australian capital gains tax Ato guide to capital gains tax Wattamolla 5 Go to: https://www.ato.gov.au/Forms/Guide-to-capital-gains-tax-2016/ 6 The stapling of a share in GLHK to a share in GL and to a unit in GIT as

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