DownloadEmailPrint Back to browse View full documentView full document Previous section | Next section Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997) Schedule 14 Gains and losses Part 4 Income Tax Assessment Act 1997 (revenue losses) 44 After subsection 165-60(6) Insert: (6A) A net capital gain is not attributed to a period. View full documentView full documentBack to top