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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

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

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History Pt 3-1 inserted by No 46 of 1998.

Division 116 - Capital proceeds

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History Div 116 inserted by No 46 of 1998.

SECTION 116-5   116-5  General rules

[No equivalent]

Section 116-20 sets out the general rules about capital proceeds. They are relevant to each CGT event that is listed in the table in section 116-25.

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History S 116-5 inserted by No 46 of 1998.