INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 104
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CGT events
Subdivision 104-K
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Other CGT events
SECTION 104-210 (ARCHIVE)
Bankrupt pays amount in relation to debt: CGT event K2
104-210(1)
CCH Note:
Below is material repealed as inoperative in s 104-210 (note only) by No 101 of 2006.
Note:
A net capital loss mentioned in subsection 160ZC(4A) of the Income Tax Assessment Act 1936 is also relevant: see section 104-210 of the Income Tax (Transitional Provisions) Act 1997 .
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