Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
Income Tax Assessment Act 1997
72 Section 112-97 (after table item 2)
Insert:
|
2A |
Lender acquires a replacement security |
First element of cost base and reduced cost base |
subsection 26BC(6B) |