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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 100-70  

100-70  How long you need to keep records  

The law requires you to keep records for 5 years after a CGT event has happened.


 



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