s 108-15
In forceSets of collectables
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 108CGT assets
Subdivision 108-BCollectables
108-15 Sets of collectables
Section 108‑15 of the Income Tax Assessment Act 1997 does not apply to a collectable you own that you last acquired before 16 December 1995.
Note:
That section has special rules for the separate disposal of collectables that are a set.
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