Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 108.15

Sets of collectables

                   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



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