Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 108.15

    Section   108 - 15 of the Income Tax Assessment Act 1997 does not apply to a collectable you own that you last acquired before 16   December 1995.

Note:   That section has special rules for the separate disposal of collectables that are a set.

Table of sections

108 - 75   Capital improvements to CGT assets for which a roll - over may be available

108 - 85   Improvement threshold