Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 149 - When an asset stops being a pre-CGT asset  

Subdivision 149-F - How to treat a ``demutualised'' public entity  

SECTION 149-162   Subdivision applies only if entity gives sufficient evidence  

149-162(1)    
This Subdivision applies only if, on the basis solely of evidence the entity gives the Commissioner, the Commissioner is satisfied, or thinks it reasonable to assume, that this Subdivision applies to the entity.

149-162(2)    
The evidence must be given in a form that makes it readily apparent whether this Subdivision applies.