INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 1 - Preliminary  

Subdivision A - Object, simplified outline, example and index  

SECTION 160AX   160AX   OBJECT  
The object of this Part is to provide for net capital gains to be included in assessable income (see section 160ZO ).