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 115
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Discount capital gains and certain trust capital gains
Subdivision 115-CA
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Extended application of rules about trusts with net capital gains (disregarding indexation)
Guide to Subdivision 115-CA
SECTION 115-250 What this Subdivision is about
View history note
Hide history noteSECTION 115-250 What this Subdivision is about
This Subdivision extends the application of Subdivision 115-C in certain circumstances where indexation is used in working out the cost base for trust estate capital gains, and Subdivision 115-C does not otherwise apply because the trust estate does not have a net capital gain.
| Operative provisions | |
| 115-255 | Extended application of Subdivision 115-C - disregarding indexation |
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