Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)

Schedule 3   Minor amendments

Part 1   General amendments

Income Tax Assessment Act 1997

88   Subsection 110-40(1) (notes)

Repeal the notes, substitute:

Note: For the cost base of a partnership interest you acquire at or before that time, see section 110-43.


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).