s 110-35
In forceIncidental costs
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 110Cost base and reduced cost base
Subdivision 110-ACost base
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.
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