INCOME TAX ASSESSMENT ACT 1997 - SECT 250.10 When this Division applies to you and an asset
INCOME TAX ASSESSMENT ACT 1997 - SECT 250.10
When this Division applies to you and an assetThis Division applies to you and an asset at a particular time if:
(a) the general test in section 250 - 15 is satisfied in relation to you and the asset; and
(b) none of the exclusions in sections 250 - 20, 250 -
25, 250 - 30, 250 - 40 and 250 - 45 apply.