Page 38 - F6 - Capital Gains Tax - Base Cost
P. 38

Time-apportionment Base (TAB) Cost (Par 30)








        Part of a year is treated as a full year in the formula









                                                         N                                                              T



              N counted up to                             1 Oct 2001                                T counted from

                 30 Sept 2001                                                                      1 Oct 2001 (incl.

                                                                                                           1 Oct)
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