Printable version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

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

View history note Hide history note View history notes

History Pt 3-1 inserted by No 46 of 1998.

Division 112 - Modifications to cost base and reduced cost base

View history note Hide history note View history notes

History Div 112 inserted by No 46 of 1998.

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
Item	In this situation:	Element affected:	See section:
1	An asset of a non-public entity stops being a pre-CGT asset	The total cost base and reduced cost base	149-35
...........
2	An asset of a public entity stops being a pre-CGT asset	The total cost base and reduced cost base	149-75

View history note Hide history note View history notes

History S 112-90 inserted by No 46 of 1998.