INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 3D - Anti-avoidance measures for capital losses of companies  

SECTION 160ZNTA  

160ZNTA   APPLICATION OF THIS DIVISION  
This Division does not apply for the purposes of assessments for the 1998-99 year of income or any later year of income.

See instead Division 175 of the Income Tax Assessment Act 1997 .