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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-50  Main residence  

 [No equivalent]

Main residence
ItemIn this situation:Element affected:See section:
1A dwelling that is your main residence begins to be used for the first time for the purpose of producing assessable incomeThe total cost base and reduced cost base118-192


 



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