INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 152 - Small business relief  

Subdivision 152-B - Small business 15-year exemption  

SECTION 152-120   152-120   Discretionary trusts need not have a significant individual in a loss year or nil income year  
(Repealed by No 12 of 2012)


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