Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 110.35

    Despite subsection   110 - 35(2) of the Income Tax Assessment Act 1997 , expenditure for professional advice about taxation incurred before 1   July 1989 does not form part of the cost base of a CGT asset.

Table of Subdivisions

112 - A   General rules

112 - B   Special rules

Table of sections

112 - 20   Market value substitution rule