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KAMPALA kyrie 1 easter pas cher , Feb. 20 (Xinhua) -- East African leaders met here Thursday in the Ugandan capital to discuss key projects aiming at fast tracking the region's integration process.


The one day meeting, dubbed as the 4th Northern Corridor Integration Projects Summit, has attracted leaders from Kenya, Rwanda kyrie 1 driveway pas cher , Burundi, South Sudan, Tanzania, and Uganda.


The member countries agreed to speed up development projects to fast track the region's integration. These projects include railway kyrie 1 christmas pas cher , oil refinery, political federation, energy generation, single customs territory kyrie 1 brotherhood pas cher , airspace management among others.


The leaders are also expected to consider a Security Pact.


The last Summit was held last October in the Rwandan capital Kigali, where the Single Customs Territory was launched and became operational on Jan. 1 of this year.


The passing away of someone you love is a tragic event but not taking into account the tax considerations on sale of any property you receive from an inheritance as part of that estate can cause further grief.
Main Residence


If the property was used as the main residence of the deceased then any capital gain or loss on a dwelling acquired by an individual as a beneficiary of deceased estate or by the trustee of a deceased estate will be fully exempt if
1. the dwelling was the deceased’s main residence just before they died or it was the deceased’s pre-CGT property; and


2. the dwelling was disposed of within two years of the deceased’s death, or it was, from the time of death until the disposal kyrie 1 bhm pas cher , the main residence of


. the spouse of the deceased
. an individual who had the right to occupy the dwelling under the will of the deceased ; or
. a beneficiary


3. then need to consider a number of events with your adviser.


Careful planning needs to be undertaken to ensure that this event is planned for.
For all other property, other than your main residence or other dwelling e.g. an investment property, you will need to determine whether the property is a pre-CGT asset (purchased prior to 20 Sept 1985) or a post-CGT asset (purchased after 20 Sept 1985).


Pre CGT Assets of the Deceased
If the property you inherit was acquired by the deceased prior to 20 September 1985 you will be deemed to have acquired the property for its market value on the day the deceased died. It will then be a post CGT asset for you. You will need to hold the property for more than 12 months from the date the deceased died in order to obtain the 50% general CGT discount.


Remember though the special rules in Section 118-195 ITAA 1997. If the property was acquired by the deceased prior to Sept 1985 and you dispose of that property within 2 years of the deceased date of death there will be no CGT on the sale of that property. Many accountants do not read the table in Section 118-195 properly and think it is to be read like most tables. However s118-195 makes it very clear only one condition in Column 3 and one condition in Column 2 is required. It is a matrix not a table. We have seen this to be a common mistake made by many accountants.


Post CGT Assets of the Deceased
If the property you inherit, other than your main residence (discussed above) or other dwelling e.g. an investment property which are subject to special rules (worth discussing with your adviser) kyrie 1 all star pas cher , was acquired by the deceased on or after 20 September 1985 you will be deemed to have acquired the property for the cost base and the reduced cost base that applied to the deceased. You will need to hold the property for more than 12 months from the date the deceased acquired the property to obtain the 50% general CGT discount.


They say that two things in life are certain. Death and taxes. Unfortunately the two are often intertwined. Please give us a call if you have inherited property as part of an estate so that we can minimise your CGT obligations.


Click here for more information about Accountants in Sydney and Ato audit.


CHICAGO, Aug. 25 (Xinhua) -- A Volkswagen engineer was sentenced Friday to 40 months in prison for his role in the diesel emissions cheating scandal, which severely tarnished the German automaker's reputation.


U.S. District Judge Sean Cox issued the sentence in a Detroit court against 63-year-old James Liang, who was also fined 200 kyrie 1 57 points pas cher ,000 U.S. dollars.


Liang has been cooperating with U.S. authorities and pleaded guilty last year to a charge of conspiracy.


"Your cooperation and regret is noted, but it doesn't excuse your conduct," Cox told Liang.


The judge said Liang was "an important and key player in a very serious crime," who helped devise software that cheated emissions tests.


The illegal software was designed to turn on emissions controls to pass government tests and turn them off while on the road. Nearly 600 www.comello.org ,000 diesel vehicles were reportedly tampered with over the past decade.


Besides Liang, six other current and former Volkswagen executives have also been indicted. The German automaker was forced to pay tens of billions in fines and civil penalties.


Troops from PLA Macao Garrison mobilized for typhoon disaster relief in Macao


Chinese naval fleet stages live-fire drill in Indian Ocean


Video: A quick look at the World Robot Conference 2017


Volunteers ready for 9th BRICS Summit


At least 2 died, 8 injured in knife attack in Turku, Finland


13 killed chaussures kyrie irving pas cher , over 100 others injured in Barcelona attack: official


Over 400 killed in mudslides in Sierra Leone


Qiandaohu Lake in China's Zhejiang under stricter protection




LONDON， March 9 (Xinhua) -- Trade ministers from the Commonwealth met Thursday in London for an inaugural meeting to discuss increased collaboration on trade.


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