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Thursday, 18 November 1993
Page: 3085


Senator WATSON —I give notice that, on the next day of sitting, I shall move:

  That the Senate notes—

    (a)the recent report commissioned by the Australian Taxation Office and the Department of Industry, Technology and Regional Development; and

    (b)the recommendation that, at a policy level, consideration should be given to more generalised roll-over relief particularly where a capital gain arises but cash is not generated.