Income Tax Assessment Act 1997
View history note
Hide history noteThe asset stops being a *pre-CGT asset if the condition in subsection 149-60(1) is not satisfied.
149-70(2)
Also, Part 3-1 and this Part (except this Division) apply to the asset as if the entity had acquired it at the end of the *test day (as determined under subsection 149-55(4) ).
149-70(3)
(Repealed by No 94 of 1999)
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