Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 118
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Exemptions
Subdivision 118-A
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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.
View history note
Hide history noteA *capital gain or *capital loss you make from a *CGT event happening in relation to *shares in a *PDF is disregarded.
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