Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
partnerships (Subdivision 106-A);
bankruptcy trustees and company liquidators (Subdivision 106-B);
trustees where there is an absolutely entitled beneficiary (Subdivision 106-C);
security holders (Subdivision 106-D).
Division 106 - Entity making the gain or loss
SECTION 106-1 What this Division is about
This Division sets out the cases where a capital gain or loss is made by someone other than the entity to which a CGT event happens.
The entities affected are: