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INCOME TAX ASSESSMENT ACT 1997 - SECT 106.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 106.1

What this Division is about

This Division sets out the cases where a capital gain or loss is made by someone other than the entity to which a CGT event happens.

The entities affected are:

ï‚·        partnerships (Subdivision   106 - A);

ï‚·       bankruptcy trustees and company liquidators (Subdivision   106 - B);

ï‚·       trustees where there is an absolutely entitled beneficiary (Subdivision   106 - C);

ï‚·        security holders (Subdivision   106 - D).



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