Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 106.1

What this Division is about

This Division sets out the cases where a capital gain or loss is made by someone other than the entity to which a CGT event happens.

The entities affected are:

*        partnerships (Subdivision 106-A);

*       bankruptcy trustees and company liquidators (Subdivision 106-B);

*       trustees where there is an absolutely entitled beneficiary (Subdivision 106-C);

*        security holders (Subdivision 106-D).



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