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 100
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A Guide to capital gains and losses
Step 1
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Have you made a capital gain or a capital loss?
Keeping records for CGT purposes
SECTION 100-60 100-60 Why keep records?
1. To ensure you do not disadvantage yourself.
2. To comply as easily as possible.
3. To plan for your CGT position in future income years.
4. The law requires you to: see Division 121 .
View history note
Hide history noteSECTION 100-60 100-60 Why keep records?
1. To ensure you do not disadvantage yourself.
2. To comply as easily as possible.
3. To plan for your CGT position in future income years.
4. The law requires you to: see Division 121 .
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