INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-90   An asset stops being a pre-CGT asset  



An asset stops being a pre-CGT asset
Item In this situation: Element affected: See section:
1 An asset of a non-public entity stops being a pre-CGT asset The total cost base and reduced cost base 149-35
.
2 An asset of a public entity stops being a pre-CGT asset The total cost base and reduced cost base 149-75


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