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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 112-87  Residency  

 View history reference [No equivalent]


Residency
ItemIn this situation:Element affected:See section:
1An individual or company becomes an Australian resident (but not a temporary resident)First element of cost base and reduced cost base855-45
...........
1AA temporary resident ceases to be a temporary resident (but remains, at that time, an Australian resident)First element of cost base and reduced cost base768-955
...........
2A trust becomes a resident trust for CGT purposesFirst element of cost base and reduced cost base855-50


 



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