INCOME TAX ASSESSMENT ACT 1997 - SECT 880.120 Sovereign entity's capital loss from membership interest etc. in trust or company--loss disregarded

Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 880.120

Sovereign entity's capital loss from membership interest etc. in trust or company--loss disregarded

Disregard a * capital loss of a * sovereign entity from a * CGT event that happens at a time if, on the assumption that the loss were a * capital gain that happened at that time, the capital gain would be disregarded because of section 880 - 115.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback