Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)

Schedule 6   CGT asset register

Income Tax Assessment Act 1936

3   Subsection 160ZZU(6C)

After “retain the records”, insert “, an asset register entry for the records, or a combination of both, containing all the information required to be contained in the records under that subsection,”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).