Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-1
-
CAPITAL GAINS AND LOSSES: GENERAL TOPICS
A *capital gain or *capital loss you make from a *CGT event happening in relation to *shares in a *PDF is disregarded.
Division 118
-
Exemptions
Subdivision 118-A
-
General exemptions
Exempt assets
SECTION 118-13
118-13
Shares in a PDF
A *capital gain or *capital loss you make from a *CGT event happening in relation to *shares in a *PDF is disregarded.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.