Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 109 - Acquisition of CGT assets  

Subdivision 109-B - Signposts to other acquisition rules  

SECTION 109-50  

109-50   Effect of this Subdivision  
This Subdivision is a *Guide.