Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 112
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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.
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