INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS  

Division 10 - Tax treatment of gains or losses on disposal of assets owned by complying superannuation funds, complying ADFs and PSTs  

SECTION 305  

305   DIVISION TO BE TREATED AS A PROVISION OF PART IIIA  
For the purposes of the application of Part IIIA to a taxpayer, where the expression ``provision of this Part'' or ``provisions of this Part'' is used in that Part, the expression shall be taken to include a reference to any of the provisions of this Division.

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