41 dictionary section 41 dictionary division 15 - the dictionary part 4 - rules for interpreting this act to the a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 4 - rules for interpreting this act 15 - the dictionary 202a interpretation section 202a interpretation division 1 - preliminary part va - tax file numbers to the income tax assessment act 1936 paragraph tax file number section 995-1 definitions division 995 - definitions part 6-5 - dictionary definitions chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1936 va - tax file numbers 1 - preliminary 102-5 assessable income includes net capital gain section 102-5 assessable income includes net capital gain division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain 960-m - indexation 104-5 summary of the cgt events & 114-1 indexing elements of cost base & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor section 104-5 summary of the cgt events & 114-1 indexing elements of cost base & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor subdivision 960-m - indexation division 104 - cgt events & 114 - indexation of cost base & 960 part 3-1 - capital gains and losses: general topics & 6-1 chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics & 6-1 104 - cgt events & 114 - indexation of cost base & 960 115-b - discount percentage 104-5 summary of the cgt events & 115-100 section 104-5 summary of the cgt events & 115-100 subdivision 115-b - discount percentage division 104 - cgt events & 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 104 - cgt events & 115 - discount capital gains and trusts' net capital gains 108-a - what a cgt asset is 104-5 summary of the cgt events & 108-5(1) section 104-5 summary of the cgt events & 108-5(1) subdivision 108-a - what a cgt asset is division 104 - cgt events & 108 - cgt assets part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 104 - cgt events & 108 - cgt assets 152-a - basic conditions for relief under this division 152-40 meaning of active asset section 152-40 meaning of active asset subdivision 152-a - basic conditions for relief under this division division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 152-a - basic conditions for relief under this division 152-35 active asset test & 152-40 meaning of active asset & 115-1 what this division is about section 152-35 active asset test & 152-40 meaning of active asset & 115-1 what this division is about subdivision 152-a - basic conditions for relief under this division division 152 - small business relief & 115 - discount capital gains and trusts' net capital gains part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief & 115 - discount capital gains and trusts' net capital gains 152-a - basic conditions for relief under this division 152-a - basic conditions for relief under this division section 152-a - basic conditions for relief under this division subdivision 152-a - basic conditions for relief under this division division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 960-m - indexation 104-5 summary of the cgt events & 114-1 indexing elements of cost base & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor section 104-5 summary of the cgt events & 114-1 indexing elements of cost base & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor subdivision 960-m - indexation division 104 - cgt events & 114 - indexation of cost base & 960 - general part 3-1 - capital gains and losses: general topics & 6-1 - concepts and topics chapter 3 - specialist liability rules & 6 - the dictionary to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules & 6 - the dictionary 3-1 - capital gains and losses: general topics & 6-1 - concepts and topics 104 - cgt events & 114 - indexation of cost base & 960 - general 104-5 summary of the cgt events & 115-1 what this division is about section 104-5 summary of the cgt events & 115-1 what this division is about division 104 - cgt events & 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 104 - cgt events & 115 - discount capital gains and trusts' net capital gains 108-a - what a cgt asset is 104-5 summary of the cgt events & 108-5 cgt assets section 104-5 summary of the cgt events & 108-5 cgt assets subdivision 108-a - what a cgt asset is division 104 - cgt events & 108 - cgt assets part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 104 - cgt events & 108 - cgt assets 152-a - basic conditions for relief under this division & 960-m - indexation 152-40 meaning of active asset & 152-35 active asset test & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor section 152-40 meaning of active asset & 152-35 active asset test & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor subdivision 152-a - basic conditions for relief under this division & 960-m - indexation division 152 - small business relief & 114 - indexation of cost base & 960 - general part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief & 114 - indexation of cost base & 960 - general 152-a - basic conditions for relief under this division 152-35 active asset test & 152-40 meaning of active asset & 115-1 what this division is about section 152-35 active asset test & 152-40 meaning of active asset & 115-1 what this division is about subdivision 152-a - basic conditions for relief under this division division 152 - small business relief & 115 - discount capital gains and trusts' net capital gains part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief & 115 - discount capital gains and trusts' net capital gains 152-a - basic conditions for relief under this division 152-40 meaning of active asset & 152-35 active asset test section 152-40 meaning of active asset & 152-35 active asset test subdivision 152-a - basic conditions for relief under this division division 152 - small business relief & 104 - cgt events & 108 - cgt assets part 3-3 - capital gains and losses: special topics & 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics & 3-1 - capital gains and losses: general topics 152 - small business relief & 104 - cgt events & 108 - cgt assets 960-m - indexation 104-5 summary of the cgt events & 114-1 indexing elements of cost base & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor section 104-5 summary of the cgt events & 114-1 indexing elements of cost base & 960-265 the provisions for which indexation is relevant & 960-275 indexation factor subdivision 960-m - indexation division 104 - cgt events & 114 - indexation of cost base & 960 - general part 3-1 - capital gains and losses: general topics & 6-1 - concepts and topics chapter 3 - specialist liability rules & 6 - the dictionary to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules & 6 - the dictionary 3-1 - capital gains and losses: general topics & 6-1 - concepts and topics 104 - cgt events & 114 - indexation of cost base & 960 - general 104-5 summary of the cgt events & 115-1 what this division is about section 104-5 summary of the cgt events & 115-1 what this division is about division 104 - cgt events & 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 104 - cgt events & 115 - discount capital gains and trusts' net capital gains 108-a - what a cgt asset is 104-5 summary of the cgt events & 108-5 cgt assets section 104-5 summary of the cgt events & 108-5 cgt assets subdivision 108-a - what a cgt asset is division 104 - cgt events & 108 - cgt assets part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 104 - cgt events & 108 - cgt assets 152-a - basic conditions for relief under this division 152-35 active asset test & 152-40 meaning of active asset section 152-35 active asset test & 152-40 meaning of active asset subdivision 152-a - basic conditions for relief under this division division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 division 114 - indexation of cost base part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 paragraphs (2), (3) & (10) section 960-265 the provisions for which indexation is relevant subdivision 960-m - indexation division 960 - general part 6-1 - concepts and topics chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 152-a - basic conditions for relief under this division 152-35 active asset test & 152-40 meaning of active asset section 152-35 active asset test & 152-40 meaning of active asset subdivision 152-a - basic conditions for relief under this division division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 division 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 152-a - basic conditions for relief under this division 152-35 active asset test & 152-40 meaning of active asset section 152-35 active asset test & 152-40 meaning of active asset subdivision 152-a - basic conditions for relief under this division division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 divisions 104 - cgt events & 108 - cgt assets part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief divisions 100 - a guide to capital gains and losses & 121 - record keeping part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 100 - a guide to capital gains and losses & 121 - record keeping divisions 100 - a guide to capital gains and losses & 121 - record keeping part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 100 - a guide to capital gains and losses & 121 - record keeping divisions 100 - a guide to capital gains and losses & 121 - record keeping part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 100 - a guide to capital gains and losses & 121 - record keeping 102-5 assessable income includes net capital gain & 102-15 how to apply net capital losses 102-5(1) working out your net capital gain step 1 step 1 paragraph step 1 subsection 102-5(1) working out your net capital gain sections 102-5 assessable income includes net capital gain & 102-15 how to apply net capital losses division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain 102-5 assessable income includes net capital gain & 102-15 how to apply net capital losses 102-5(1) working out your net capital gain step 2 paragraph step 2 subsection 102-5(1) working out your net capital gain section 102-5 assessable income includes net capital gain & 102-15 how to apply net capital losses division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain division 170 - treatment of certain company groups for income tax purposes part 3-5 - corporate taxpayers and corporate distributions chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-5 - corporate taxpayers and corporate distributions 170 - treatment of certain company groups for income tax purposes 102-5 assessable income includes net capital gain & 102-15 how to apply net capital losses 102-5(1) step 1 & step 2 paragraph step 1 & step 2 section 102-5 assessable income includes net capital gain & 102-15 how to apply net capital losses subsection 102-5(1) division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain 115-a - discount capital gains 115-20 discount capital gain must not have indexed cost base section 115-20 discount capital gain must not have indexed cost base subdivision 115-a - discount capital gains division 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 115 - discount capital gains and trusts' net capital gains 102-5 assessable income includes net capital gain 102-5(1) - method statement 102-5(1) step 3 paragraph 102-5(1) step 3 section 102-5 assessable income includes net capital gain subsection 102-5(1) - method statement division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 division 115 - discount capital gains and trusts' net capital gains part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 section 152-40 meaning of active asset subdivision 152-a - basic conditions for relief under this division division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain 152-c - small business 50% reduction subdivision 152-c - small business 50% reduction division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 152-d - small business retirement exemption subdivision 152-d - small business retirement exemption division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 152-e - small business roll-over subdivision 152-e - small business roll-over division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 102-15 how to apply net capital losses section 102-15 how to apply net capital losses division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics to the income tax assessment act 1997 income tax assessment 1997 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain 102-15 how to apply net capital losses section 102-15 how to apply net capital losses division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics to the income tax assessment act 1997 income tax assessment 1997 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain 152-b - small business 15-year exemption subdivision 152-b - small business 15-year exemption division 152 - small business relief part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 152 - small business relief 124-m - scrip for scrip roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 110-a - cost base subdivision 110-a - cost base division 110 - cost base and reduced cost base part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 110 - cost base and reduced cost base 124-m - scrip for scrip roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 section 995-1 definitions subsection market value division 995 - definitions part 6-5 - dictionary definitions chapter 6 - the dictionary to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over 124-790 partial roll-over section 124-790 partial roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over 124-780 replacement of shares 124-780(2) conditions for arrangement section 124-780 replacement of shares subsection 124-780(2) conditions for arrangement subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over 124-782 transfer or allocation of cost base of shares acquired by acquiring entity etc. section 124-782 transfer or allocation of cost base of shares acquired by acquiring entity etc. subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 124-m - scrip for scrip roll-over 124-783 meaning of significant stakeholder, common stakeholder, significant stake and common stake section 124-783 meaning of significant stakeholder, common stakeholder, significant stake and common stake subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 124 - replacement-asset roll-overs 110-a - cost base subdivision 110-a - cost base division 110 - cost base and reduced cost base part 3-1 - capital gains and losses: general topics chapter 3 - specialist liability rules to the income tax assessment act 1997 section 124-783 meaning of significant stakeholder, common stakeholder, significant stake and common stake subdivision 124-m - scrip for scrip roll-over division 124 - replacement-asset roll-overs part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-1 - capital gains and losses: general topics 110 - cost base and reduced cost base 130-d - employee share schemes subdivision 130-d - employee share schemes division 130 - investments part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 130 - investments 149-a - key concepts 149-15 majority underlying interests in a cgt asset section 149-15 majority underlying interests in a cgt asset subdivision 149-a - key concepts division 149 - when an asset stops being a pre-cgt asset part 3-3 - capital gains and losses: special topics chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-3 - capital gains and losses: special topics 149 - when an asset stops being a pre-cgt asset 394-25 cgt event in relation to forestry interest in forestry managed investment scheme - initial participant & 394-30 cgt event in relation to forestry interest in forestry managed investment scheme - subsequent participant sections 394-25 cgt event in relation to forestry interest in forestry managed investment scheme - initial participant & 394-30 cgt event in relation to forestry interest in forestry managed investment scheme - subsequent participant division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes 394-25 cgt event in relation to forestry interest in forestry managed investment scheme - initial participant & 394-30 cgt event in relation to forestry interest in forestry managed investment scheme - subsequent participant sections 394-25 cgt event in relation to forestry interest in forestry managed investment scheme - initial participant & 394-30 cgt event in relation to forestry interest in forestry managed investment scheme - subsequent participant division 394 - forestry managed investment schemes part 3-45 - rules for particular industries and occupations chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-45 - rules for particular industries and occupations 394 - forestry managed investment schemes division 230 - taxation of financial arrangements part 3-10 - financial transactions chapter 3 - specialist liability rules to the 1997 act income tax assessment income tax assessment 1997 3 - specialist liability rules 3-10 - financial transactions 230 - taxation of financial arrangements division 230 - taxation of financial arrangements part 3-10 - financial transactions chapter 3 - specialist liability rules to the 1997 act income tax assessment income tax assessment 1997 3 - specialist liability rules 3-10 - financial transactions 230 - taxation of financial arrangements