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 110
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Cost base and reduced cost base
Guide to Division 110
SECTION 110-1
What this Division is about
View history note
Hide history noteThis Division tells you how to work out the cost base and reduced cost base of a CGT asset. You need to know these to work out if you make a capital gain or loss from most CGT events.
| 110-5 | Modifications to general rules |
| 110-10 | Rules about cost base not relevant for some CGT events |
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