New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 9   Concessions for capital gains by individuals and some other entities

Part 1   New rules

Income Tax Assessment Act 1997

7   At the end of subsection 108-10(1) (before the example)

Add:

Note: You choose the order in which you reduce your capital gains from collectables by your capital losses from collectables.