INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 108 - CGT assets  

Subdivision 108-C - Personal use assets  

SECTION 108-30   108-30   Cost base of a personal use asset  


In working out the *cost base of a *personal use asset, disregard the third element (about the costs of ownership).

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