INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 121 - Record keeping  

SECTION 121-10   What this Division is about  


You 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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