INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES Division 21 - Post-attribution asset disposals SECTION 613 REDUCTION OF DISPOSAL CONSIDERATION IF FIF ATTRIBUTED INCOME NOT DISTRIBUTED613(2) [Reference to disposal of asset]
Below is material repealed as inoperative in s 613 by No 101 of 2006.
For the purposes of this section, if the provision referred to in paragraph (1)(a) is in Part IIIA , references in this section to the disposal of an asset are references to the disposal of an asset within the meaning of that Part.
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