INCOME TAX ASSESSMENT ACT 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 100 - A Guide to capital gains and losses
SECTION 100-15 Overview of Steps 1 and 2
Capital proceeds and cost base are not relevant for some CGT events, for example CGT event K7 or any of the CGT events created by Subdivision 104-L .