Legislation

ITAA 1997 s 102-5(1) of the Income Tax (Transitional Provisions) Act 1997 provides that in working out whether a capital gain or loss has been made from a CGT event that happened in relation to a CGT asset in 1998-99 income year or later income year, only the provisions of Parts 3-1 and 3-3

ATO documents that consider ITAA 1997 s 102-5(1) of the Income Tax (Transitional Provisions) Act 1997 provides that in working out whether a capital gain or loss has been made from a CGT event that happened in relation to a CGT asset in 1998-99 income year or later income year, only the provisions of Parts 3-1 and 3-3