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 121
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Record keeping
SECTION 121-10
What this Division is about
View history note
Hide history noteYou must keep records of matters that affect the capital gains and losses you make. You must retain them for 5 years after the last relevant CGT event.
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