Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 102.20

    For the 1997 - 98 income year or an earlier income year:

"capital gain" has the meaning given by former Part   IIIA of the Income Tax Assessment Act 1936 .

"capital loss" has the meaning given by former Part   IIIA of the Income Tax Assessment Act 1936 .

"net capital gain" has the meaning given by former Part   IIIA of the Income Tax Assessment Act 1936 .