Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 100 - A Guide to capital gains and losses  

SECTION 100-5  

100-5   Effect of this Division  
This Division is a *Guide.

Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .