Income Tax Assessment Act 1997 - chapter 3 - (Division 100 - 749) Specialist Groupings

Chapter 1, deals with the Core Provisions

Chapter 2—Liability rules of general application

Chapter 4—Collection and recovery of income tax

Income Tax Assessment Bill No. 2 of 1997

Division 100—A Guide to capital gains and losses

Income Tax Assessment Bill No. 2 of 1997

Division 102—Assessable income includes net capital gain

Income Tax Assessment Bill No. 2 of 1997

Division 103—Capital gains - general rules

Income Tax Assessment Bill No. 2 of 1997

Division 104—Capital Gains Tax Events

Income Tax Assessment Bill No. 2 of 1997

Division 106—Capital_gain - Entity making the gain or loss

Income Tax Assessment Bill No. 2 of 1997

Division 108—Capital_gains tax - Assets (definitions,etc)

Income Tax Assessment Bill No. 2 of 1997

Division 109—Acquisition of capital_gains tax assets

Income Tax Assessment Bill No. 2 of 1997

Division 110—Cost base and reduced cost base of capital_gains

Income Tax Assessment Bill No. 2 of 1997

Division 112—Modifications to cost base and reduced cost base

Income Tax Assessment Bill No. 2 of 1997

Division 115—Indexation of cost base(capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 116—Capital Proceeds (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 118—Exemptions (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 121—Record keeping (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 124—Replacement asset roll over events (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 126—Same asset roll over events (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 128—Effect of death (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 130—Investments (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 132—Leases (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 134—Options (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 136—Non residents (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 138—Dealings between companies under common ownership (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 140—Share value shifting (capital_gains)

Income Tax Assessment Bill No. 2 of 1997

Division 149—When an assets stops being a pre CGT asset (capital_gains)

Division 166—Income tax consequences of changing ownership or control of a listed public company

Division 170—Treatment of company groups for income tax purposes

Division 175—Use of a company’s tax losses or deductions to avoid income tax

Division 195—Special types of company

Division 328-Simplified Tax System for business taxpayers

Division 330—Mining and quarrying

Division 375—Australian films

Division 385—Primary Production

Division 387—Capital Allowances for Primary Producers and some Landholders

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