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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 100 - A Guide to capital gains and losses  

SECTION 100-5  

100-5  Effect of this Division  

This Division is a *Guide.

Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .


 



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