Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 118 - Exemptions  

Subdivision 118-A - General exemptions  

Exempt assets

SECTION 118-13  

118-13   Shares in a PDF  
A *capital gain or *capital loss you make from a *CGT event happening in relation to *shares in a *PDF is disregarded.