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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

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Division 112 - Modifications to cost base and reduced cost base  

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Guide to Division 112  

SECTION 112-1   What this Division is about  

This Division tells you the situations that may modify the general rules about the cost base and reduced cost base of a CGT asset.

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