Div 30 inserted by No 121 of 1997.
SECTION 30-205 Proceeds of the sale would have been assessable
(a) no amount is included in your assessable income in respect of the gift you made; but
(b) an amount
have been included in your assessable income if you had sold the property instead of making the gift.
S 30-205(2) inserted by No 58 of 2000.
S 30-205 inserted by No 121 of 1997.