Income Tax Assessment Act 1997

Pt 3-1 inserted by No 46 of 1998.

Div 118 inserted by No 46 of 1998.

S 118-105 amended by No 129 of 2019, s 3 and Sch 1 item 2, by inserting the note, effective 1 January 2020 and applicable in relation to CGT events happening at or after 7.30 pm, by legal time in the Australian Capital Territory, on 9 May 2017.

S 118-105 substituted by No 147 of 2011, s 3 and Sch 1 item 3, applicable to CGT events that happen on or after 1 July 2006. S 118-105 formerly read:

SECTION 118-105 Map of this Subdivision  

S 118-105 substituted by No 61 of 2011, s 3 and Sch 3 item 2, effective 29 June 2011. For application provisions, see note under s 118-100 . S 118-105 formerly read:

SECTION 118-105 Map of this Subdivision  

S 118-105 inserted by No 46 of 1998.