Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis 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