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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 118 - Exemptions  

Subdivision 118-B - Main residence  

Basic case and concepts

SECTION 118-125  

118-125  Meaning of ownership period  

 ITAA 36
Your ownership period of a *dwelling is the period on or after 20 September 1985 when you had an *ownership interest in:


(a) the dwelling; or


(b) land (*acquired on or after 20 September 1985) on which the dwelling is later built.


 



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