Income Tax (Transitional Provisions) Act 1997
Pt 3-1 inserted by No 46 of 1998.
Div 104 inserted by No 46 of 1998.
Subdiv 104-G inserted by No 173 of 2000.
Subsection 104-135(3) of the Income Tax Assessment Act 1997 also reduces the cost base and reduced cost base of a share to nil if an amount was taken into account as a capital gain for the share under former section 160ZL of the Income Tax Assessment Act 1936 .
S 104-135 amended by No 101 of 2006 , s 3 and Sch 2 item 832, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
S 104-135 inserted by No 173 of 2000.
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