INCOME TAX (TRANSITIONAL PROVISIONS) 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-E
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Trusts
SECTION 104-72 (ARCHIVE)
104-72
Application to Divisions 10C and 10D of Part III of the
Income Tax Assessment Act 1936
Paragraph 104-70(7) (a) of the Income Tax Assessment Act 1997 applies to deductions under Divisions 10C and 10D of Part III of the Income Tax Assessment Act 1936 (about capital works) in the same way that it applies to deductions under Division 43 of the Income Tax Assessment Act 1997 .
Paragraph 104-70(7) (a) of the Income Tax Assessment Act 1997 applies to deductions under Divisions 10C and 10D of Part III of the Income Tax Assessment Act 1936 (about capital works) in the same way that it applies to deductions under Division 43 of the Income Tax Assessment Act 1997 .
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