Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 253.10

    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