Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 102 - Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997  

SECTION 102-1  

102-1   Application of Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997  
Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 (about capital gains and capital losses) apply to assessments for the 1998-99 income year and later income years.