INCOME TAX ASSESSMENT ACT 1997 - SECT 110.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 110.1
What this Division is aboutThis Division tells you how to work out the cost base and reduced cost base of a CGT asset. You need to know these to work out if you make a capital gain or loss from most CGT events.
110 - 5 Modifications to general rules
110 - 10 Rules about cost base not relevant for some CGT events