Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 2   Business related costs

Part 2   CGT amendments

Income Tax Assessment Act 1997

34   Subsection 110-25(3)

Repeal the subsection (not including the note), substitute:

(3) The second element is the *incidental costs you incurred. These costs can include giving property: see section 103-5.