Legislation

ITAA 1936 s 160Z(3)

ATO documents that consider ITAA 1936 s 160Z(3)

2 documents

TD 2002/10currentTD · 2002

Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 114-10(1) of the Income Tax Assessment Act 1997 (about indexation) and subsection 115-25(1) (about the CGT discount)?

TD 2001/D10 (Finalised)replacedTD · 2001

Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 115-25(1) of the Income Tax Assessment Act 1997 (about the CGT discount) and subsection 114-10(1) (about indexation)?