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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 100-65  

100-65  What records?  

Keeping full records will make it easier for you to comply. For example, keep records of:

· receipts of purchase or transfer;
· interest on money you borrowed;
· costs of agents, accountants, legal, advertising etc.;
· insurance costs and land rates or taxes;
· any market valuations;
· costs of maintenance, repairs or modifications;
· brokerage on shares;
· legal costs.


 



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