Taxation Laws Amendment Act (No. 7) 2000 (173 of 2000)
Schedule 4 Minor CGT changes
Income Tax (Transitional Provisions) Act 1997
64 Subsection 118-10(2)
Repeal the subsection, substitute:
(2) A capital gain or capital loss you make from the interest is disregarded if the first element of its cost base is $500 or less.
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