s 108-85
In forceImprovement threshold
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 108CGT assets
Subdivision 108-DSeparate CGT assets
108-85 Improvement threshold
Despite section 108‑85 of the Income Tax Assessment Act 1997, the Commissioner is entitled to publish the improvement threshold for the 1998‑99 income year:
(a)
before the beginning of that year; or
(b)
within a reasonable time after the beginning of that year.
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