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INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1A - Provisions relating to certain external territories  

SECTION 24P  TRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS  

CCH Note:

Below is material substituted or repealed as inoperative in s 24P by No 101 of 2006.

24P(1)  


(b) if the asset had been disposed of by the taxpayer on 1 July 1991, Part IIIA would, or would, apart from section 160ZZF and Divisions 5A , 7A and 17 of that Part, have applied in respect of that disposal;

24P(7)  

An expression used in this section and in Part IIIA has the same meaning in this section as it has in that Part.

 



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