Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 110 - Cost base and reduced cost base
SECTION 110-1 What this Division is about
This 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.