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 trusts
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net capital gains
Subdivision 115-A
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Discount capital gains
What is a discount capital gain?
SECTION 115-15
115-15
Discount capital gain must be made after 21 September 1999
To be a *discount capital gain, the *capital gain must result from a *CGT event happening after 11.45 am (by legal time in the Australian Capital Territory) on 21 September 1999.
View history note
Hide history noteTo be a *discount capital gain, the *capital gain must result from a *CGT event happening after 11.45 am (by legal time in the Australian Capital Territory) on 21 September 1999.
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