s 110-25
In forceCost base of CGT asset of life insurance company or registered organisation
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 110Cost base and reduced cost base
Subdivision 110-ACost base
110-25 Cost base of CGT asset of life insurance company or registered organisation
For the purpose of working out the capital gain of a life insurance company or a registered organisation from a CGT event happening after 11.45 am (by legal time in the Australian Capital Territory) on 21 September 1999 and before 1 July 2000, the cost base includes indexation only if the company or organisation chooses that the cost base includes indexation.
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