Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 115-5 115-5 What is a discount capital gain ?
A discount capital gain is a *capital gain that meets the requirements of sections 115-10 , 115-15 , 115-20 and 115-25 .
Note:
Sections 115-40 , 115-45 and 775-70 identify capital gains that are not discount capital gains, despite this section.
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