Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 10   Technical corrections and amendments

Part 1   Technical corrections and amendments commencing on Royal Assent

Income Tax Assessment Act 1997

72   Section 112-97 (after table item 2)

Insert:

2A

Lender acquires a replacement security

First element of cost base and reduced cost base

subsection 26BC(6B)