Legislation

ITAA 1997 s 104-230(2)(a) and (b)

ATO documents that consider ITAA 1997 s 104-230(2)(a) and (b)

1 document

TD 2000/D13WwithdrawnTD · 2000

Withdrawal - Income tax: capital gains: for the 'net value' test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive?