Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 240.15

    This Division has effect for the purposes of this Act and for the purposes of the Income Tax Assessment Act 1936 other than:

  (a)   Parts   3 - 1 and 3 - 3 of this Act (capital gains tax); and

  (b)   Division   11A of Part   III of the Income Tax Assessment Act 1936 (certain payments to non - residents etc.).

Table of sections

Operative provisions

240 - 17   Who is the notional seller and the notional buyer?

240 - 20   Notional sale of property by notional seller and notional acquisition of property by notional buyer

240 - 25   Notional loan by notional seller to notional buyer