Commonwealth Numbered Acts
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INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986 No. 52 of 1986 - SECT 11
Loss on property acquired for profit-making
11. Section 52 of the Principal Act is amended by inserting before sub-section
(1) the following sub-section:
"(1A) This section does not apply in respect of the sale of property acquired
on or after 20 September 1985.".
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