Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 108.17

    In working out the * cost base of a * collectable, disregard the third element (about costs of ownership).

Table of sections

108 - 20   Losses from personal use assets must be disregarded

108 - 25   Sets of personal use assets

108 - 30   Cost base of a personal use asset