Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 103.1

This Division sets out some general rules that apply to the provisions dealing with capital gains and capital losses.

Table of sections

Operative provisions

103 - 5   Giving property as part of a transaction

103 - 10   Entitlement to receive money or property

103 - 15   Requirement to pay money or give property

103 - 25   Choices

103 - 30   Reduction of cost base etc. by net input tax credits