s 102-20
In forceNet capital gains, capital gains and capital losses for income years before 1998‑99
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
102-20 Net capital gains, capital gains and capital losses for income years before 1998‑99
For the 1997‑98 income year or an earlier income year:
capital gain has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936.
capital loss has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936.
net capital gain has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.