Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 2 Thin Capitalisation: amendments taking effect on 1 July 2002
Part 5 Disallowed deductions not included in cost base of a CGT asset
Income Tax Assessment Act 1997
49 Application
The amendments made by this Part (except items 50 and 51) do not apply for the purposes of working out a capital gain made from a CGT event happening before 1 July 2002.
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