Provisions relating to certain external territories
SECTION 24PTRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS
Below is material substituted or repealed as inoperative in s 24P by No 101 of 2006.
(b) if the asset had been disposed of by the taxpayer on 1 July 1991, Part
would, or would, apart from section
of that Part, have applied in respect of that disposal;
An expression used in this section and in Part IIIA has the same meaning in this section as it has in that Part.