ITAA 1997 s 99B to override specific (and subsequent) CGT exemptions (such as that provided for life policies under Item 3 of the Table in subsection 118-300(1)
ATO documents that consider ITAA 1997 s 99B to override specific (and subsequent) CGT exemptions (such as that provided for life policies under Item 3 of the Table in subsection 118-300(1)