Income Tax Assessment Act 1997
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| 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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