s 119-1
In forceApplication of Division 119 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 119Minimum rate of tax on capital gains
119-1 Application of Division 119 of the Income Tax Assessment Act 1997
Division 119 of the Income Tax Assessment Act 1997 applies in relation to capital gains from CGT events happening on or after 1 July 2027.
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