Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 701.67

    This Part applies to an asset only if the asset is one or more of the following:

  (a)   a * CGT asset;

  (b)   a * revenue asset;

  (c)   a * depreciating asset;

  (d)   * trading stock;

  (e)   a thing that is or is part of a * Division   230 financial arrangement.