Modifications TO THE Cost Base AND Reduced Cost Base
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2021/whats-new/does-capital-gains-tax-apply-to-you/modifications-to-the-cost-base-and-reduced-cost-base
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