Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
(about foreign branch gains and losses of companies);
(about securities lending arrangements);
(about demutualisation of insurance companies);
(about offshore banking units);
(about buy-back and cancellation of shares);
(about superannuation and related businesses);
(about calculating the attributable income of a CFC).
Division 118 - Exemptions
SECTION 118-1 What this Division is about
This Division sets out various exemptions for many capital gains and losses.
There are also these exemptions in the Income Tax Assessment Act 1936 :
There are also exemptions in Division 54 .