Legislation

ITAA 1997 s 118-20 will not apply to reduce the capital gain because no amount of the debt that was taken into account in working out the capital gain was included in assessable or exempt income under a provision

ATO documents that consider ITAA 1997 s 118-20 will not apply to reduce the capital gain because no amount of the debt that was taken into account in working out the capital gain was included in assessable or exempt income under a provision