Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 7 Deductible expenditure and CGT cost bases
Part 1 Amendment of the Income Tax Assessment Act 1936
1 At the end of subsection 160AY(3)
Add:
The indexed cost base and the cost base are also adjusted to take account of certain deductions and balancing adjustments (see sections 160ZJA and 160ZJB).
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