Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 121.10

You must keep records of matters that affect the capital gains and losses you make. You must retain them for 5 years after the last relevant CGT event.

Table of sections

Operative provisions

121 - 20   What records you must keep

121 - 25   How long you must retain the records

121 - 30   Exceptions

121 - 35   Asset register entries