Income Tax (Transitional Provisions) 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 119
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Minimum rate of tax on capital gains
SECTION 119-1
119-1
Application of Division 119 of the Income Tax Assessment Act 1997
Division 119 of the Income Tax Assessment Act 1997 applies in relation to capital gains from CGT events happening on or after 1 July 2027.
View history note
Hide history noteDivision 119 of the Income Tax Assessment Act 1997 applies in relation to capital gains from CGT events happening on or after 1 July 2027.
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