Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 112.40

Effect of this Subdivision

  (1)   This Subdivision is a * Guide.

Note:   In interpreting an operative provision, a Guide may be considered only for limited purposes: see section   950 - 150.

  (2)   It sets out which element of the cost base or reduced cost base of a CGT asset is affected by various situations.


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