Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

 View history note

 Hide history note

History

Pt 3-1 inserted by No 46 of 1998.

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

 View history note

 Hide history note

History

Div 102 inserted by No 46 of 1998.

SECTION 102-20  

102-20   Net capital gains, capital gains and capital losses for income years before 1998-99  

View history reference

For the 1997-98 income year or an earlier income year:

capital gain
has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

 View history note

 Hide history note

History

Definition of " capital gain " amended by No 101 of 2006 , s 3 and Sch 2 item 824, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

capital loss
has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

 View history note

 Hide history note

History

Definition of " capital loss " amended by No 101 of 2006 , s 3 and Sch 2 item 825, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

net capital gain
has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

 View history note

 Hide history note

History

Definition of " net capital gain " amended by No 101 of 2006 , s 3 and Sch 2 item 826, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

 View history note

 Hide history note

History

S 102-20 inserted by No 46 of 1998.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.