Legislation

ITAA 1997 s 6 and 7, the capital gain will be included in the assessable income of the company only to the extent that it has not been reduced because of the inclusion as assessable income of an amount under another provision

ATO documents that consider ITAA 1997 s 6 and 7, the capital gain will be included in the assessable income of the company only to the extent that it has not been reduced because of the inclusion as assessable income of an amount under another provision