INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 104 - CGT events  

Subdivision 104-K - Other CGT events  

SECTION 104-210 [ARCHIVE]   Bankrupt pays amount in relation to debt: CGT event K2  

104-210(1)  

Note:

A net capital loss mentioned in subsection 160ZC(4A) of the Income Tax Assessment Act 1936 is also relevant: see section 104-210 of the Income Tax (Transitional Provisions) Act 1997 .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.