INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 3A - Net capital gain or net capital loss of company in respect of year of income in which ownership or control of the company changed  

When a company must work out its net capital gain or net capital loss under this Division  

SECTION 160ZNBA  

160ZNBA   APPLICATION OF THIS DIVISION  
This Division does not apply for the purposes of assessments for the 1998-99 year of income or any later year of income.

See instead Subdivision 165-CB of the Income Tax Assessment Act 1997 .