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-B - When asset of non-public entity stops being a pre-CGT asset  

SECTION 149-25   149-25   Which entities are affected  
This Subdivision provides for when a *CGT asset of an entity stops being a *pre-CGT asset (unless the entity is covered by section 149-50 ).

Note:

Subdivision 149-C deals with when an asset of such an entity stops being a pre-CGT asset.


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