Division 102
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 102 Application of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
Table of sections
102‑1 Application of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
102‑5 Working out capital gains and capital losses
102‑15 Applying net capital losses
102‑20 Net capital gains, capital gains and capital losses for income years before 1998‑99
102‑25 Transitional capital gains tax provisions for certain Cocos (Keeling) Islands and Norfolk Island assets
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