INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]
Below is material repealed as inoperative in s 104-15 (note only) by No 101 of 2006.
A capital gain or capital loss is disregarded if it is made in the 1997-98 income year or an earlier one and the relevant agreement ends in the 1998-99 income year or a later one and title in the asset does not pass: see section 104-15 of the Income Tax (Transitional Provisions) Act 1997 .
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