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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 115 - Discount capital gains and trusts ' net capital gains    View history reference

Subdivision 115-D - Tax relief for shareholders in listed investment companies  

Operative provisions

SECTION 115-295  

115-295  Maintaining records  

 View history reference
A *listed investment company must maintain records showing the balance of its *LIC capital gains available for distribution.


 



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