INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 19A - Transfers of assets between companies under common ownership  

Subdivision B - Application of Division  

SECTION 160ZZRDC  

160ZZRDC   APPLICATION OF SUBDIVISION E  
Subdivision E applies in relation to assets that are covered by this Division but not by Subdivision C or D.

Note:

Subdivision E also applies to some assets as part of pre-common ownership groups or post-common ownership groups as a result of Subdivision C.