Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 115
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Discount capital gains and trusts
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net capital gains
Subdivision 115-D
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Tax relief for shareholders in listed investment companies
Operative provisions
SECTION 115-295
115-295
Maintaining records
A *listed investment company must maintain records showing the balance of its *LIC capital gains available for distribution.
View history note
Hide history noteA *listed investment company must maintain records showing the balance of its *LIC capital gains available for distribution.
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