yes. section 110-35:
INCOME TAX ASSESSMENT ACT 1997 - SECT 110.35
Incidental costs
(1) There are a number of incidental costs you may have incurred. Except for the ninth , they are costs you may have incurred:
(a) to * acquire a * CGT asset; or
(b) that relate to a * CGT event.
(2) The first is remuneration for the services of a surveyor, valuer, auctioneer, accountant, broker, * agent, consultant or legal adviser. However, remuneration for professional advice about the operation of this Act is not included unless it is provided by a * recognised tax adviser.
http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s110.35.html
