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base needs to be determined for each asset. This is an important element to
ŐĞƚ ĐŽƌƌĞĐƚ ĂŶĚ ŝƚ ĐĂŶ ďĞ Ă ĐŽŵƉůŝĐĂƚĞĚ ƉƌŽĐĞƐƐ͕ ǁŝƚŚ Ă ŶƵŵďĞƌ ŽĨ ĨŽƌŵƵůĂƐ
used to determine the value of each component that needs to be added or
ƐƵďƚƌĂĐƚĞĚ͘ /ƚ͛Ɛ ĞƐƐĞŶƟĂů ƚŽ ĞŶůŝƐƚ ƚŚĞ ŚĞůƉ ŽĨ Ă ƉƌŽĨĞƐƐŝŽŶĂů ƚŽ ĐŽŵƉůĞƚĞ ƚŚŝƐ͘
/Ŷ Ă ŶƵƚƐŚĞůů͕ ƚŚĞ ĐŽƐƚ ďĂƐĞ ŝƐ ĚĞƚĞƌŵŝŶĞĚ ďLJ ĐŽŶƐŝĚĞƌŝŶŐ ƚŚĞ ŵŽŶĞLJ ƉĂŝĚ ĨŽƌ
ƚŚĞ ƉƌŽƉĞƌƚLJ͕ ŝŶĐŝĚĞŶƚĂů ĐŽƐƚƐ ŽĨ ďƵLJŝŶŐ ƚŚĞ ƉƌŽƉĞƌƚLJ͕ ƚŚĞ ĐŽƐƚƐ ŽĨ ŽǁŶŝŶŐ ƚŚĞ
property and the costs of increasing or preserving the value of the property.
WƌŽƉĞƌƟĞƐ ŚĞůĚ ĨŽƌ ŵŽƌĞ ƚŚĂŶ ϭϮ ŵŽŶƚŚƐ ĂůƐŽ ŚĂǀĞ Ă ϱϬй ĚŝƐĐŽƵŶƚ ŽŶ ƚŚĞ
total CGT amount.
Case study:
:ŽŚŶ ĂŶĚ DĂƌLJ ƉƵƌĐŚĂƐĞĚ ĂŶ ŝŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ ĨŽƌ ΨϱϬϬ͕ϬϬϬ͘ dŚĞLJ ƐŽůĚ ŝƚ
ƚŚƌĞĞ LJĞĂƌƐ ůĂƚĞƌ ĨŽƌ ΨϲϰϬ͕ϬϬϬ͘
dŚĞ ĮƌƐƚ ƐƚĞƉ ŝƐ ƚŽ ĐĂůĐƵůĂƚĞ ƚŚĞ ĐŽƐƚ ďĂƐĞ ;ƚŚĂƚ ŝƐ͕ ŚŽǁ ŵƵĐŚ ƚŚŝƐ ƉƌŽƉĞƌƚLJ
cost them overall).
• WƵƌĐŚĂƐĞ ƉƌŝĐĞ͗ ΨϱϬϬ͕ϬϬϬ
• ^ƚĂŵƉ ĚƵƚLJ͗ ΨϮϮ͕ϬϬϬ
• KƚŚĞƌ ďƵLJŝŶŐ ĐŽƐƚƐ͗ Ψϯ͕ϮϬϬ
• ZĞŶŽǀĂƟŽŶƐ͗ ΨϮϰ͕ϬϬϬ
• ŐĞŶƚ ĨĞĞƐ ŽŶ ƐĂůĞ͗ Ψϭϴ͕ϬϬϬ
• KƚŚĞƌ ƐĞůůŝŶŐ ĨĞĞƐ͗ ΨϮ͕ϮϬϬ
• dŽƚĂů ĐŽƐƚ ďĂƐĞ͗ Ψϱϲϵ͕ϰϬϬ͘
^Ž ƚŚĞ ĐŽƐƚ ďĂƐĞ ŚĞƌĞ ŝƐ Ψϱϲϵ͕ϰϬϬ͘
dŽ ĐĂůĐƵůĂƚĞ ƚŚĞ ĐĂƉŝƚĂů ŐĂŝŶ͕ ǁĞ ƐŝŵƉůLJ ƐƵďƚƌĂĐƚ ƚŚĞ ĐŽƐƚ ďĂƐĞ ĨƌŽŵ ƚŚĞ ƐĂůĞ
price.
• ^ĂůĞ ƉƌŝĐĞ͗ ΨϲϰϬ͕ϬϬϬ
• >ĞƐƐ ĐŽƐƚ ĐĂƐĞ͗ Ψϱϲϵ͕ϰϬϬ
• ĂƉŝƚĂů ŐĂŝŶ͗ ΨϳϬ͕ϲϬϬ͘
dŚĞ ŶĞdžƚ ƐƚĞƉ ŝƐ ƚŽ ĚŝƐĐŽƵŶƚ ƚŚŝƐ ŐĂŝŶ ďLJ ϱϬй ŐŝǀĞŶ ƚŚĂƚ :ŽŚŶ ĂŶĚ DĂƌLJ ŚĞůĚ
the property for more than one year.
ΨϳϬ͕ϲϬϬͬϮ с Ψϯϱ͕ϯϬϬ͘
^Ž͕ ƚŚĞ ƚŽƚĂů ĐĂƉŝƚĂů ŐĂŝŶ ĨŽƌ ƚĂdž ƉƵƌƉŽƐĞƐ ŝƐ ŶŽǁ Ψϯϱ͕ϯϬϬ͘ Ɛ ƚŚĞ ƉƌŽƉĞƌƚLJ
ǁĂƐ ŚĞůĚ ϱϬͬϱϬ ďĞƚǁĞĞŶ :ŽŚŶ ĂŶĚ DĂƌLJ͕ ǁĞ ŶŽǁ ƐƉůŝƚ ƚŚŝƐ ƵƉ ďĞƚǁĞĞŶ ƚŚĞŵ
ƐŽ ƚŚĞLJ ĞĂĐŚ ƉĂLJ ƚĂdž ŽŶ ƚŚĞŝƌ ƉŽƌƟŽŶ͘
:ŽŚŶ ĂŶĚ DĂƌLJ ďŽƚŚ ŚĂǀĞ Ψϭϳ͕ϲϱϬ ĂĚĚĞĚ ƚŽ ƚŚĞŝƌ ƌĞƐƉĞĐƟǀĞ ƚĂdžĂďůĞ ŝŶĐŽŵĞƐ͘
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