Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 110.35

Incidental costs

                   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



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