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 112-90   An asset stops being a pre-CGT asset  

An asset stops being a pre-CGT asset
Item	In this situation:	Element affected:	See section:
1	An asset of a non-public entity stops being a pre-CGT asset	The total cost base and reduced cost base	149-35
.
2	An asset of a public entity stops being a pre-CGT asset	The total cost base and reduced cost base	149-75