Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 727.875

Application to CGT asset that is also trading stock or revenue asset

                   If an * equity or loan interest is also an item of * trading stock or a * revenue asset, this Subdivision applies to the interest once in its character as a CGT asset and again in its character as trading stock or a revenue asset.

Table of sections

727-905    How this Subdivision affects the rest of this Division

727-910    Treatment of value shifted under the direct value shift



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