‑1 What this Division is about
This Division sets out some general rules that apply to the provisions dealing with capital gains and capital losses. Table of sections Operative provisions 103‑5 Giving property as part of a transaction 103‑10 Entitlement to receive money or property 103‑15 Requirement to pay money or give property 103‑25 Choices 103‑30 Reduction of cost base etc. by net input tax credits
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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