Subdivision 165-CB
In forceWorking out the net capital gain and the net capital loss for the income year of the change
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 165Income tax consequences of changing ownership or control of a company
Subdivision 165-CB Working out the net capital gain and the net capital loss for the income year of the change
Table of sections
165‑105 Application of Subdivision 165‑CB of the Income Tax Assessment Act 1997
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