Section 435 — Income Tax Act 2007: Incidental costs of making disposal

Incidental costs of making disposal 435 References in section 434 to the incidental costs of making the disposal to the individual making it are to—

a fees, commission or remuneration paid for the professional services of a surveyor, valuer, auctioneer, accountant, agent or legal adviser which are wholly and exclusively incurred by the individual for the purposes of the disposal, b costs of transfer or conveyance wholly and exclusively incurred by the individual for the purposes of the disposal, c costs of advertising to find a buyer, and d costs reasonably incurred in making any valuation or apportionment required for the purposes of this Chapter.