TD95/8
http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD958/NAT/ATO/00001
"Taxation Determination
TD 95/8
Income tax: capital gains: can a subsection 160ZZQ(11A) election made for the purposes of subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 cover more than one period of...
