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the time at which the taxpayer is deemed by section 70 or paragraph 128.1(4)(b) to have disposed of the property, and
the time at which the taxpayer is deemed by section 70 or paragraph 128.1(4)(b) to have disposed of the property, and
the time at which the taxpayer is deemed by section 70 or paragraph 128.1(4)(b) to have disposed of the property, and