s 121-15
In forceRetaining records under Division 121
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 119Minimum rate of tax on capital gains
121-15 Retaining records under Division 121
If you were retaining records under former section 160ZZU of the Income Tax Assessment Act 1936 for an asset, you must continue to retain them in accordance with Division 121 of the Income Tax Assessment Act 1997.
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