Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 112 - Modifications to cost base and reduced cost base
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.