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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 118 - Exemptions  

Subdivision 118-A - General exemptions  

Exempt assets

SECTION 118-13  

118-13  Shares in a PDF  

 ITAA 36
A *capital gain or *capital loss you make from a *CGT event happening in relation to *shares in a *PDF is disregarded.

Archived:

S 118-14 repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 236, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



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