ITAA 1997 s 110-45(2)

If a non-contingent liability to pay a specified amount is included in the cost base of your CGT asset under either subsection 110-25(2) or section 112-35 of the Income Tax Assessment Act 1997 and you deduct or can deduct that amount, does subsection 110-45(2) of that Act apply?

Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 1)

Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 2)

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Capital gains tax: cost base: adjustment for capital works expenditure deducted