Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

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

Division 115 - Discount capital gains and trusts ' net capital gains

Subdivision 115-D - Tax relief for shareholders in listed investment companies

Operative provisions

SECTION 115-295

115-295 Maintaining records

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A *listed investment company must maintain records showing the balance of its *LIC capital gains available for distribution.