s 104-205
In forcePartial realisation of intellectual property
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 104CGT events
Subdivision 104-KOther CGT events
104-205 Partial realisation of intellectual property
Subsection 104‑205(3) of the Income Tax Assessment Act 1997 also reduces the cost base and reduced cost base of the item to nil if an amount was taken into account as a capital gain for the item under former section 160ZZD of the Income Tax Assessment Act 1936.
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