ITAA 1997 s 97(1)(a), subsection 98A(1) because subsection 98(4) applies to them, or subsection 100(1), then section 115-215
ATO documents that consider ITAA 1997 s 97(1)(a), subsection 98A(1) because subsection 98(4) applies to them, or subsection 100(1), then section 115-215