Document ID: chunk:federal_register_of_legislation:C2015A00053:clause:1_18:p2
Version: federal_register_of_legislation:C2015A00053
Segment Type: clause
Provision Reference: sch 1 cl 18 (pt 2/2)
Character Range: 5424–5894

to keep records of the date of acquisition of an asset in relation to which subsection (1) or (2) of this section applies, or its cost base on 30 June 1991 or 30 June 2016 (as the case requires).
 (4) However, if, as at the date on which a CGT event happens in relation to the asset, the entity has complied with Division 121 of the Income Tax Assessment Act 1997 in relation to the asset, the entity may choose that this section does not apply in relation to the asset.