CGT Determination Number 23
Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
Notice of Withdrawal
Commissioner of Taxation
5 April 2017
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).