Income Tax Assessment Act 1997
View history note
Hide history noteThis Division sets out the ways in which you can acquire a CGT asset and the time of acquisition.
The time of acquisition is important for indexation, and for the exemption of assets acquired before 20 September 1985.
Generally, you acquire a CGT asset when you become its owner. You can also acquire a CGT asset:
This Division also directs you to special acquisition rules in other Divisions.
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