Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 102 - Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997  

SECTION 102-20   102-20   Net capital gains, capital gains and capital losses for income years before 1998-99  

For the 1997-98 income year or an earlier income year:

capital gain
has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

capital loss
has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

net capital gain
has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .