Income tax: capital gains: what does the word 'incur' in subsection 124-75(2) of the Income Tax Assessment Act 1997 mean?

The word 'incur' in the context of subsection 124-75(2) of the Income Tax Assessment Act 1997 means, in relation to expenditure in acquiring a CGT asset, that you: (a) outlay expenditure; or (b) have definitively committed yourself, or have completely subjected yourself, to a presently existing liability to outlay the expenditure.

The word 'incur' has the same meaning in subsection 124-75(2) as it has in its context in the general deduction provision in subsection 8-1(1).