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    <title>Amendment of section 115AC.</title>
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    <description>Amendment substitutes clause (ii) in sub section (1) to tax long term capital gains by reference to transfer date: one rate for transfers before 23 July 2024 and a different rate for transfers on or after 23 July 2024, with the substitution effective from 23 July 2024, thereby making the transfer date the determining trigger for the applicable long term capital gains tax rate included in total income.</description>
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      <description>Amendment substitutes clause (ii) in sub section (1) to tax long term capital gains by reference to transfer date: one rate for transfers before 23 July 2024 and a different rate for transfers on or after 23 July 2024, with the substitution effective from 23 July 2024, thereby making the transfer date the determining trigger for the applicable long term capital gains tax rate included in total income.</description>
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