Legislation

ITAA 1997 s 36(1) of the Acts Interpretation Act 1901 (Cth) does not assist in construing subsections 114-10(1) and 115-25(1)

ATO documents that consider ITAA 1997 s 36(1) of the Acts Interpretation Act 1901 (Cth) does not assist in construing subsections 114-10(1) and 115-25(1)

1 document

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)?