Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-1
-
CAPITAL GAINS AND LOSSES: GENERAL TOPICS
In working out the *cost base of a *collectable, disregard the third element (about costs of ownership).
Division 108
-
CGT assets
Subdivision 108-B
-
Collectables
SECTION 108-17
108-17
Cost base of a collectable
In working out the *cost base of a *collectable, disregard the third element (about costs of ownership).
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.