Pt 3-1 inserted by No 46 of 1998.
Div 100 inserted by No 46 of 1998.
One of the main differences is that the costs may be indexed for inflation occurring before 1 October 1999 in working out a capital
for a CGT asset acquired at or before 11.45 am on 21 September 1999 (which reduces the size of the gain), but not in working out a capital
S 100-40(2) amended by No 169 of 1999.
S 100-40 inserted by No 46 of 1998.