EmailPrint Back to browse View surrounding sectionsView surrounding sections Previous section | Next section Income Tax Assessment Act 1997 CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS View history note Hide history note History Part 3-3 inserted by No 46 of 1998. [ Division 139 - Value shifting through debt forgiveness] View history note Hide history note History Div 139 repealed by No 90 of 2002. Div 139 inserted by No 169 of 1999. View surrounding sectionsView surrounding sectionsBack to top This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.