Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:4_3
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 4 cl 3
Character Range: 52585–53466

3  Section 104‑5 (at the end of the table)
Add:

L6 Error in calculation of tax cost setting amount for joining entity's assets: CGT event L6            start of the income year when the Commissioner becomes aware of the errors  the net overstated amount resulting from the errors, or a portion of that amount                           the net understated amount resulting from the errors, or a portion of that amount
[See section 104‑525]
L7 Discharged amount of liability differs from amount for allocable cost amount purposes: CGT event L7  start of the income year in which the liability is realised                 your allocable cost amount less what it would have been had you used the correct amount for the liability  what your allocable cost amount would have been had you used the correct amount for the liability less your allocable cost amount
[See section 104‑530]