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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 or loss-denying transactions

SECTION 118-65  

118-65  Later distributions of personal services income  

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A *capital loss you make from a payment is disregarded if it is a payment to any entity of:


(a) *personal services income included in an individual's assessable income under section 86-15; or


(b) any other amount that is attributable to that income.


 



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