Pt 3-1 inserted by No 46 of 1998.
Div 109 inserted by No 46 of 1998.
SECTION 109-1 What this Division is about
This Division sets out the ways in which you can acquire a CGT asset and the time of acquisition.
The time of acquisition is important for indexation, and for the exemption of assets acquired before 20 September 1985.
Generally, you acquire a CGT asset when you become its owner. You can also acquire a CGT asset:
This Division also directs you to special acquisition rules in other Divisions.
S 109-1 inserted by No 46 of 1998.