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 100-70 100-70 How long you need to keep records
The law requires you to keep records for 5 years after a CGT event has happened.
View history note
Hide history noteSECTION 100-70 100-70 How long you need to keep records
The law requires you to keep records for 5 years after a CGT event has happened.
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