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TD 1999/50currentchange

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?

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.

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