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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 149 - When an asset stops being a pre-CGT asset  

Subdivision 149-B - When asset of non-public entity stops being a pre-CGT asset  

SECTION 149-35  Cost base elements of asset that stops being a pre-CGT asset  

149-35(1)  

 ITAA 36
This section affects the *cost base and *reduced cost base of the asset if it stops being a *pre-CGT asset.

149-35(2)  

 ITAA 36
The first element of each is the asset's *market value at the time referred to in subsection 149-30(1).


 



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