s 124ZZ
In forceTreatment of capital gains
Volume 3Part III, Division 10E to Part VA, Division 8 (sections 124ZM to 204)
Part IIILiability to taxation
Division 10EPDFs (pooled development funds)
Subdivision CAdjustments of the tax treatment of capital gains and capital losses of PDFs
124ZZ Treatment of capital gains
Nothing is to be included in the company’s assessable income of the year of income under section 102‑5 of the Income Tax Assessment Act 1997 (about net capital gains).
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