Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 110.1

This Division tells you how to work out the cost base and reduced cost base of a CGT asset. You need to know these to work out if you make a capital gain or loss from most CGT events.

Table of sections

110 - 5   Modifications to general rules

110 - 10   Rules about cost base not relevant for some CGT events