Page 13 - F6 - Capital Allowances - Intellectual Property & Recoupments
P. 13

Deferred Recoupment (s8(4)(e))









                                                                      IF:


                                    Asset replaced by another asset



                                                                    AND


                  Full proceeds received should be reinvested in


                                                       replacement asset


                                                                    AND



                  Taxpayer elected that par 65 and 66 of the 8th

                                                         schedule applies                                                  See



                                                                    AND                                                  CGT


                                                Proceeds ≥ Base cost
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