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
39 Subsection 110-35(1)
Repeal the subsection, substitute:
(1) There are a number of incidental costs you may have incurred. Except for the ninth, they are costs you may have incurred:
(a) to *acquire a *CGT asset; or
(b) that relate to a *CGT event.
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).
