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INCOME TAX ASSESSMENT ACT 1997 - SECT 121.10
What this Division is about
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
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