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        <lastmod>2021-08-09T09:12:05+08:00</lastmod>
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        <lastmod>2021-08-09T09:21:42+08:00</lastmod>
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        <lastmod>2021-08-10T17:53:31+08:00</lastmod>
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    <url>
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        <lastmod>2021-08-10T18:00:40+08:00</lastmod>
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        <url>
            <loc>https://www.smats.net/news-insight/news-insight/when-will-the-australian-residency-tax-rules-changes-come-into-effect/</loc>
            <lastmod>2021-08-11T13:57:02+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1906/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>When will the Australian residency tax rules changes come into effect?</video:title>
                <video:description>Are the residency rule changes likely to take effect in 2022/23 financial year AND could the government legally backdate new rules to include the current financial year?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=sEABnwHwc-8</video:content_loc>
                <video:publication_date>2021-08-11T13:49:39+08:00</video:publication_date>
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            <loc>https://www.smats.net/news-insight/news-insight/stay-updated-on-the-australian-residency-and-expat-tax-changes/</loc>
            <lastmod>2021-08-11T14:00:03+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1908/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Stay updated on the Australian Residency and Expat Tax changes</video:title>
                <video:description>Where is the best place to stay updated with the legislative changes on Residency and Expat Tax changes?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=mk0MRtbmNoA</video:content_loc>
                <video:publication_date>2021-08-11T13:57:06+08:00</video:publication_date>
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                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
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        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/will-the-45-day-tax-residency-ruling-include-quarantine/</loc>
            <lastmod>2021-08-11T14:02:18+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1910/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Will the 45 Day Tax Residency Ruling include quarantine?</video:title>
                <video:description>Do you think it likely the 45 day ruling would include allowances for travel time, quarantine, delayed or cancelled flights or border closures?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=xhW3b5VHNYI</video:content_loc>
                <video:publication_date>2021-08-11T14:00:20+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/is-owning-an-australian-property-deemed-an-economic-connection/</loc>
            <lastmod>2021-08-11T14:05:04+08:00</lastmod>
            <changefreq>daily</changefreq>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1912/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Is owning an Australian property deemed an economic connection?</video:title>
                <video:description>If you own a property in Australia and have and Aussie bank account that is used to pay the mortgage, would that likely be deemed an economic connection in Australia?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=KD1aqCvnqzk</video:content_loc>
                <video:publication_date>2021-08-11T14:02:58+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/can-you-prepare-evidence-to-prove-you-are-a-non-resident-for-tax-purposes/</loc>
            <lastmod>2021-08-11T14:08:14+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1914/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Can you prepare evidence to prove you are a non-resident for tax purposes?</video:title>
                <video:description>Is there anything expats should do or prepare now in terms of tax records for the ATO as evidence that they are non-residents for tax purposes?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=l4oCGTRqmi4</video:content_loc>
                <video:publication_date>2021-08-11T14:05:38+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/are-there-implications-with-the-ato-for-dual-citizenship/</loc>
            <lastmod>2021-08-11T14:09:26+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1916/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Are there implications with the ATO for dual-citizenship?</video:title>
                <video:description>What are the implications for expats with dual citizenship working overseas, particularly if they have had to remain abroad due to Covid?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=czEPaeOk2Pg</video:content_loc>
                <video:publication_date>2021-08-11T14:08:21+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/will-the-airline-industry-be-unfairly-affected-by-the-45-day-ruling/</loc>
            <lastmod>2021-08-11T14:11:05+08:00</lastmod>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1918/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Will the airline industry be unfairly affected by the 45 Day Ruling?</video:title>
                <video:description>In regard to the airline industry, is it likely layovers within Australia would be calculated towards the 45 day ruling?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=TNio0EOimBE</video:content_loc>
                <video:publication_date>2021-08-11T14:09:56+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/as-a-non-resident-what-australian-property-can-i-buy/</loc>
            <lastmod>2021-08-11T14:12:54+08:00</lastmod>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1920/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>As a non-resident, what Australian property can I buy?</video:title>
                <video:description>If I am a non-resident for tax purposes does that impact the type of property I am able to purchase in Australia – Such as only being able to buy off-the-plan?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=i7Kh_2Mm5_s</video:content_loc>
                <video:publication_date>2021-08-11T14:11:16+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/can-you-please-provide-some-clarity-around-double-taxation-agreements/</loc>
            <lastmod>2021-08-11T14:14:11+08:00</lastmod>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1922/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Can you please provide some clarity around “double taxation agreements”?</video:title>
                <video:description>Can you please provide some clarity around “double taxation agreements”? 
For example if the Singapore rate was 22%, would the Australian tax bill be reduced by the amount of tax paid in Singapore?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=cbCtRER8dRw</video:content_loc>
                <video:publication_date>2021-08-11T14:12:57+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/will-expats-reduce-their-investments-in-australia/</loc>
            <lastmod>2021-08-11T14:15:13+08:00</lastmod>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1924/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Will expats reduce their investments in Australia?</video:title>
                <video:description>Do you think expats are likely to reduce their current or future investments in Australia property should the proposed changes be implemented?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=FXyBb2cMnEI</video:content_loc>
                <video:publication_date>2021-08-11T14:14:22+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/do-you-think-it-may-be-possible-to-request-a-private-ato-ruling-for-specific-circumstances/</loc>
            <lastmod>2021-08-11T14:16:24+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1926/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Do you think it may be possible to request a private ATO ruling for specific circumstances?</video:title>
                <video:description>If the residency changes are implemented, do you think it may be possible to request a private ruling for circumstances such as -  return for a sick or aged relative, funerals, children attending university, court attendance or for those caught up in divorce proceedings?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=W-09BAhFr04</video:content_loc>
                <video:publication_date>2021-08-11T14:15:22+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/was-there-aussie-expat-community-participation-in-the-proposed-tax-changes/</loc>
            <lastmod>2021-08-11T14:18:02+08:00</lastmod>
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                <video:thumbnail_loc>https://www.smats.net/media/1928/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Was there Aussie Expat community participation in the proposed tax changes?</video:title>
                <video:description>Why didn’t the Australian Government or the ATO seek participation from Expat communities before announcing these proposed changes?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=Uc7sxUtL5-A</video:content_loc>
                <video:publication_date>2021-08-11T14:16:47+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/how-will-the-45-day-test-be-calculated/</loc>
            <lastmod>2021-08-11T14:19:38+08:00</lastmod>
            <changefreq>daily</changefreq>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1930/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>How will the &#39;45 Day Test&#39; be calculated?</video:title>
                <video:description>Is it likely the 45 day test be accumulative or consecutive and will this be calculated in the financial or calendar year?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=jZI3XbBAOyE</video:content_loc>
                <video:publication_date>2021-08-11T14:18:14+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/as-an-aussie-expat-what-do-you-owe-the-ato/</loc>
            <lastmod>2021-08-11T14:21:25+08:00</lastmod>
            <changefreq>daily</changefreq>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1932/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>As an Aussie Expat, what do you owe the ATO?</video:title>
                <video:description>If you are living overseas as an Australian expat, what do you get taxed on and how will the ATO know?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=_S-vQVjeYQ8</video:content_loc>
                <video:publication_date>2021-08-11T14:20:03+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/who-can-be-deemed-as-australian-family-connection-in-the-4-factor-test/</loc>
            <lastmod>2021-08-11T14:22:57+08:00</lastmod>
            <changefreq>daily</changefreq>
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            <video:video>
                <video:thumbnail_loc>https://www.smats.net/media/1934/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Who can be deemed as &#39;Australian Family connection&#39; in the 4 Factor Test?</video:title>
                <video:description>Would dependant adult children studying at university in Australia be deemed as Australian Family connections in the 4 Factor Test?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=yv_zdXY1mOU</video:content_loc>
                <video:publication_date>2021-08-11T14:21:34+08:00</video:publication_date>
                <video:family_friendly>yes</video:family_friendly>
                <video:requires_subscription>no</video:requires_subscription>
                <video:live>no</video:live>
            </video:video>
        </url>
        <url>
            <loc>https://www.smats.net/news-insight/news-insight/does-company-provided-accommodation-affect-residency-status/</loc>
            <lastmod>2021-08-11T14:23:57+08:00</lastmod>
            <changefreq>daily</changefreq>
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                <video:thumbnail_loc>https://www.smats.net/media/1936/aaa-eventcover_qa.jpg</video:thumbnail_loc>
                <video:title>Does company provided accommodation affect residency status?</video:title>
                <video:description>In regards to the 4 factor test for Australian accommodation, would company provided accommodation affect residency status?</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=IX0CnQa7Pc0</video:content_loc>
                <video:publication_date>2021-08-11T14:23:09+08:00</video:publication_date>
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            <loc>https://www.smats.net/news-insight/news-insight/part-2-a-moment-of-reflection-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
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            <loc>https://www.smats.net/news-insight/news-insight/part-3-the-covid-19-scorecard-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=-lq9ksUncWY</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-4-inevitable-acceptance-15th-annual-market-update-2021/</loc>
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                <video:content_loc>https://www.youtube.com/watch?v=ZI9Y1zKT94s</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-5-covid-normal-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=msNo6roAPPQ</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-6-covid-money-15th-annual-market-update-2021/</loc>
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                <video:content_loc>https://www.youtube.com/watch?v=TIp15Bihw5M</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-7-covid-governments-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=-Q190u_yQLA</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-8-work-redefined-15th-annual-market-update-2021/</loc>
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                <video:content_loc>https://www.youtube.com/watch?v=dWWTniwSMvE</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-9-2021-australian-property-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=yjZ74PHlTGg</video:content_loc>
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                <video:title>Part 10 - 2021 Stock Market - 15th Annual Market Update 2021</video:title>
                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=aPWeIYj8d9Q</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-11-profit-in-a-pandemic-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=YC97u6Ca-ng</video:content_loc>
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                <video:title>Part 12 - AUD in 2021 - 15th Annual Market Update 2021</video:title>
                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=u9YD7r6CMXc</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-13-record-low-interest-rates-15th-annual-market-update-2021/</loc>
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                <video:title>Part 13 - Record low interest rates - 15th Annual Market Update 2021</video:title>
                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=iRB7LAKUNQ0</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-14-2021-liveability-15th-annual-market-update-2021/</loc>
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                <video:title>Part 14 - 2021 Liveability - 15th Annual Market Update 2021</video:title>
                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=8lauonTqm1o</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-15-2021-covid-population-15th-annual-market-update-2021/</loc>
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                <video:description>COVID-19 has had an enormous impact on the world.Whilst stock markets have experienced a short correction followed by a push to all-time highs, Governments have plunged into debt by introducing</video:description>
                <video:content_loc>https://www.youtube.com/watch?v=c-pU9uFXjDM</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-16-aussie-property-strength-15th-annual-market-update-2021/</loc>
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                <video:content_loc>https://www.youtube.com/watch?v=rbzUXz8Qg9U</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-17-property-numbers-15th-annual-market-update-2021/</loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-19-real-sustainability-15th-annual-market-update-2021/</loc>
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                <video:content_loc>https://www.youtube.com/watch?v=onv2hVwp_8k</video:content_loc>
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            <loc>https://www.smats.net/news-insight/news-insight/part-2020-the-new-world-as-we-made-it-15th-annual-market-update-2021/</loc>
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