Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 253.10

Application of sections 253-10 and 253-15 of the Income Tax Assessment Act 1997

                   Sections 253-10 and 253-15 of the Income Tax Assessment Act 1997 apply to CGT events happening after 17 October 2008.

Table of Subdivisions

275-A   Choice for capital treatment of MIT gains and losses

275-L    Modification for non-arm's length income

Table of sections

275-10      Consequences of making choice--Commissioner cannot make certain amendments to previous assessments



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