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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 112-90  An asset stops being a pre-CGT asset  

 [No equivalent]

An asset stops being a pre-CGT asset
ItemIn this situation:Element affected:See section:
1An asset of a non-public entity stops being a pre-CGT assetThe total cost base and reduced cost base149-35
.......... .
2An asset of a public entity stops being a pre-CGT assetThe total cost base and reduced cost base149-75


 



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