Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 100 - A Guide to capital gains and losses  

Step 1 - Have you made a capital gain or a capital loss?  

Keeping records for CGT purposes

SECTION 100-65  

100-65   What records?  
Keeping full records will make it easier for you to comply. For example, keep records of:

• receipts of purchase or transfer;

• interest on money you borrowed;

• costs of agents, accountants, legal, advertising etc.;

• insurance costs and land rates or taxes;

• any market valuations;

• costs of maintenance, repairs or modifications;

• brokerage on shares;

• legal costs.