Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 102.20

Net capital gains, capital gains and capital losses for income years before 1998-99

                   For the 1997-98 income year or an earlier income year:

"capital gain" has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

"capital loss" has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .

"net capital gain" has the meaning given by former Part IIIA of the Income Tax Assessment Act 1936 .



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