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TD 1999/D76 (Finalised)replacedchange

Income tax: capital gains: does the expression 'a court order' in sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 encompass an original order and any later order made by a court varying or cancelling an earlier order of the court?

Preamble

Yes. The expression 'a court order' in paragraphs 126-5(1)(a), 126-5(1)(c), 126-15(1)(a) and 126-15(1)(c) of the Income Tax Assessment Act 1997 is not restricted to an original order made by a court. It extends to any later order made by the court varying or cancelling an earlier order of the court.

We invite you to comment on this Draft Taxation Determination. We are allowing 4 weeks for comments before we finalise the Determination. If you want your comments considered, please provide them to us within this period. Comments by Date: 15 September 1999 Contact officer details have been removed following publication of the final ruling.

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