Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 2 Business related costs
Part 2 CGT amendments
Income Tax Assessment Act 1997
34 Subsection 110-25(3)
Repeal the subsection (not including the note), substitute:
(3) The second element is the *incidental costs you incurred. These costs can include giving property: see section 103-5.
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