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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 100 - A Guide to capital gains and losses  

Step 1 - Have you made a capital gain or a capital loss?  

Keeping records for CGT purposes

SECTION 100-60  

100-60  Why keep records?  


1. To ensure you do not disadvantage yourself.


2. To comply as easily as possible.


3. To plan for your CGT position in future income years.


4. The law requires you to: see Division 121 .


 



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