s 102-1
In forceApplication of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 102Application of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
102-1 Application of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997 (about capital gains and capital losses) apply to assessments for the 1998‑99 income year and later income years.
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