Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 701 - Core rules  

Supporting provisions  

SECTION 701-67  

701-67   Assets in this Part are CGT assets, etc.  

This Part applies to an asset only if the asset is one or more of the following:

(a) a * CGT asset;

(b) a * revenue asset;

(c) a * depreciating asset;

(d) * trading stock;

(e) a thing that is or is part of a * Division 230 financial arrangement.