Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 275.35

                   To avoid doubt, subsections 102L(15) and 102T(16) of the Income Tax Assessment Act 1936 do not apply for the purposes of this Division.

Table of sections

275-100    Consequences of making choice--CGT to be primary code for calculating MIT gains or losses

275-105    Covered assets

275-110    MIT not to be corporate unit trust or trading trust

275-115    MIT CGT choices

275-120    Consequences of not making choice--revenue account treatment