INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 1A
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Provisions relating to certain external territories
SECTION 24P
TRANSITIONAL CAPITAL GAINS TAX PROVISIONS FOR CERTAIN COCOS (KEELING) ISLANDS ASSETS
24P(1)
(b) if the asset had been disposed of by the taxpayer on 1 July 1991, Part IIIA would, or would, apart from section 160ZZF and Divisions 5A , 7A and 17 of that Part, have applied in respect of that disposal;
24P(7)
An expression used in this section and in Part IIIA has the same meaning in this section as it has in that Part.
CCH Note:
Below is material substituted or repealed as inoperative in s 24P by No 101 of 2006.
(b) if the asset had been disposed of by the taxpayer on 1 July 1991, Part IIIA would, or would, apart from section 160ZZF and Divisions 5A , 7A and 17 of that Part, have applied in respect of that disposal;
24P(7)
An expression used in this section and in Part IIIA has the same meaning in this section as it has in that Part.
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