INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1A - Provisions relating to certain external territories  

SECTION 24P   TRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS  

24P(1)  

(b) if the asset had been disposed of by the taxpayer on 1 July 1991, Part IIIA would, or would, apart from section 160ZZF and Divisions 5A , 7A and 17 of that Part, have applied in respect of that disposal;

24P(7)  
An expression used in this section and in Part IIIA has the same meaning in this section as it has in that Part.


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