Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 112
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Modifications to cost base and reduced cost base
Subdivision 112-B
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Finding tables for special rules
SECTION 112-50
Main residence
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| Main residence | |||
| Item | In this situation: | Element affected: | See section: |
| 1 | A dwelling that is your main residence begins to be used for the first time for the purpose of producing assessable income | The total cost base and reduced cost base | 118-192 |
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