New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 9 Concessions for capital gains by individuals and some other entities

Repeal the subsection, substitute:

(1) The cost base of a *CGT asset consists of 5 elements, subject to subsections (7) and (8).

Note: You need to keep records of each element: see Division 121.