Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 701.67

Assets in this Part are CGT assets, etc.

                   This Part applies to an asset only if the asset is one or more of the following:

                     (a)  a * CGT asset;

                     (b)  a * revenue asset;

                     (c)  a * depreciating asset;

                     (d)  * trading stock;

                     (e)  a thing that is or is part of a * Division 230 financial arrangement.

Exceptions



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