Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1997
696 Section 112-97 (table items 10 and 11)
Repeal the items, substitute:
|
10 |
CGT event happens to CGT asset used in gold mining |
First element of cost base and reduced cost base |
section 112-100 of the Income Tax (Transitional Provisions) Act 1997 |