Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-40   Effect of this Subdivision  

112-40(1)    
This Subdivision is a * Guide.

Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .

112-40(2)    
It sets out which element of the cost base or reduced cost base of a CGT asset is affected by various situations.