Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor 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 .
Table of Subdivisions 104-C End of a CGT asset 104-D Bring into existence a CGT asset 104-E
Trusts 104-G Shares 104-I Australian
residency ends 104-J CGT events relating to
roll-overs 104-K Other CGT events
Table of sections 104-25 Cancellation,
surrender and similar endings
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