Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-10 - FINANCIAL TRANSACTIONS  

Division 250 - Assets put to tax preferred use  

Subdivision 250-B - When this Division applies to you and an asset  

Overall test

SECTION 250-10   250-10   When this Division applies to you and an asset  


This Division applies to you and an asset at a particular time if:


(a) the general test in section 250-15 is satisfied in relation to you and the asset; and


(b) none of the exclusions in sections 250-20 , 250-25 , 250-30 , 250-40 and 250-45 apply.


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